PENGARUH PENGELOLAAN KEUANGAN DAERAH TERHADAP PENDAPATAN ASLI DAERAH DI KOTA BANJARBARU

Abstract

Abstract: Local revenue is one indicator ascertaining the degree of self reliance in an area. The bigger local revenue that earned in a region, the lower level of dependence local government against the central government. Opposite, the lower local revenue that earned in a region, the bigger lovel of dependence local government against the central government. Local tax and local levies is a main source of local revenue in a region. This study aims to determine the influence of the regional financial management to the local revenue in Banjarbaru, the influence of local tax revenues, the influence of local levies, and the influence of local company owned result and separated regional wealth result in Banjarbaru. This Research used a quantitative approach. The process of the form describes a way to interpretation the data that has been processed. The data used in this study is a secondary data during 2009 to 2011 starting from January to December include data: local taxes, local levies, local company owned result and separated regional wealth, and local revenue in Banjarbaru. The analysis used in this study is a multiple linear regression. The Results of multiple linear regression showed that the positive effect on local tax revenues amounted to 1.153 , the positive effect on local levies amounted to 0.952, and the positive effect on local company owned result and separated regional wealth amounted to 0.950. Which is mean that, the local tax influence to the local revenue because of the crucial role of local tax for regional financial contributions so that the commonly used to finance expenses. The levies is also influence to the local revenue and also giving a big contribution to the local revenue, this would cause an increase in local revenue considerable. The local company owned result and separated regional wealth also influence to the local revenue and also giving a big contribution In Banjarbaru, we can see, even a local, a local levies, and a local company owned result and separated regional wealth are also influence to the local revenue.