ABSTRAK
Penelitian ini bertujuan untuk memperoleh bukti empiris terkait pengaruh Pendapatan Asli Daerah (PAD), dana perimbangan, belanja daerah, PDRB, dan IPM terhadap kinerja keuangan pemerintah pada Daerah Otonom Baru (DOB) di Indonesia yang dinyatakan dengan rasio ekonomi, rasio efisiensi, dan rasio efektivitas. Populasi yang digunakan yaitu seluruh pemerintah daerah kabupaten/kota yang tergolong sebagai Daerah Otonomi Baru (DOB) yang terbentuk pada tahun 2007-2010, sampel dipilih berdasarkan purposive sampling method sehingga diperoleh sampel sebanyak 159 kabupaten/kota.
Penelitian ini menggunakan alat analisis data regresi berganda (multiple regression) dengan bantuan software komputer statistik SPSS versi 16.0. Analisis data yang dilakukan antara lain menentukan factor score, uji asumsi klasik, dan uji hipotesis. Factor score diperlukan untuk mencari satu ukuran kinerja keuangan atas tiga rasio ukuran kinerja yang digunakan dalam penelitian ini (rasio ekonomi, rasio efisiensi, dan rasio efektivitas) .
Hasil regresi berganda menunjukkan bahwa PAD, dana perimbangan, belanja daerah, PDRB, dan IPM secara bersama-sama berpengaruh signifikan terhadap kinerja keuangan pemerintah pada Daerah Otonom Baru (DOB) di Indonesia. Secara parsial, PAD dan dana perimbangan berpengaruh positif signifikan terhadap kinerja keuangan, belanja daerah berpengaruh negatif signifikan terhadap kinerja keuangan, sedangkan PDRB dan IPM tidak berpengaruh terhadap kinerja keuangan pada Daerah Otonom Baru (DOB) di Indonesia
Kata kunci    : kinerja keuangan, PAD, dana perimbangan, belanja daerah, PDRB, IPM, rasio ekonomi, rasio efisiensi, rasio efektivitas, pemerintah daerah, DOB
ABSTRACT
The objective of this research is to obtain empirical evidence on the effect of locally-generated revenue, balancing fund, local expenditure, gross regional domestic product, and human development index on local government’s financial performance in new autonomous regions in Indonesia, which is represented by economy ratio, efficiency, and effectiveness ratio.
The population of research was all of the city governments or regency governments included in the new autonomous regions which were formed in 2007-2010.  The samples of research were taken by using the purposive sampling method. They consisted of 159 cities/governments. The data of research were analyzed by using the multiple regression technique of analysis aided with the statistic computer software of SPSS version 16.0. The analysis included determination of factor score, classical assumption testing, and hypothesis testing. The determination of factor score was required to look for one financial performance measure over three ratios of performance measure, which were used in this research, namely: economy ratio, efficiency ratio, and effectiveness ratio.  
The result of multiple regression analysis shows that locally-generated revenue, balancing fund, local expenditure, gross regional domestic product, and human development index simultaneously have a significant effect on local government’s financial performance in new autonomous regions in Indonesia. Partially, locally-generated income and balancing fund have a positive and significant effect; local expenditure has a negative significant effect on; but gross regional domestic product and human development index do not have any effect on local government’s financial performance in new autonomous regions in Indonesia.
Keywords    :     Financial performance, locally-generated revenue, balancing fund, local expenditure, gross regional domestic product, human development index, economy ratio, efficiency ratio, effectiveness ratio, local government, and new autonomous regions.