Pengaruh Belanja Daerah, Dana Alokasi Umum, Dan Dana Alokasi Khusus Terhadap Kinerja Pengelolaan Keuangan

Abstract

The management of regional finances is very big influence on the fate of an area because the region can be a strong and powerful area and able to develop its greatness or become powerless depending on how to manage its finances. This research aims to find out; The influence of shopping districts, a special allocation of Funds, the Fund allocation of Public Financial Manager on performance Area in the town of Palopo. This research was conducted in Palopo. The study is observational, analytic with cross sectional design of the study. The population in this study are SKPD structural officials, namely Head of SKPD, Secretary, Head of Division, and Head of Sub-division of Regional Financial Planning and Management. The type of data to be used in this research is secondary data in the form of "time series" that is quantitative, i.e. data-shaped figures. The data were analyzed by multivariate Analysis in the study carried out using logistic regression test. The results of this study indicate that 1) there are no significant influence of variable Area Shopping area of financial performance against Palopo (p = 0.130). 2) there is a significant influence on performance of Finance Area DAU Area Palopo (p = 0,011).  3) there is no significant influence of the variable DAK the region against financial performance area of Palopo (p = 0.059).