The Effect Of Lokal 0wn-Source Revenue (PAD), Capital Expenditure, AND Remaining Budget Financing (SILPA) On The Performance Of Regional Financial Statements Of Central Sulawesi Province 2017-2021

The purpose of this study is to analyze and obtain empirical evidence regarding the effect of
local revenue (pad), capital expenditure, Budget Financing Surplus (SILPA) on the
performance of regional financial statements. This empirical research with a population of 11
regencies, 1 city, 1 province with a total of 14 LGUs. The data used in this study are secondary
data in the form of annual Budget Realization Reports (LRA). There are 72 samples. This
research data is processed using SPSS. The results showed that Regional Original Revenue
(PAD) had a positive effect on the performance of regional financial statements, then capital
expenditure had a positive effect on the performance of financial statements and the last result
was the Remaining Budget Financing (SILPA) had a positive effect on the performance of
regional financial statements. The results of this study will provide a valuable explanation of
the correlation between variables and will provide relevant views to regulators in order to
increase public confidence.