The Effect of Regional Financial Management Principles and Functional Supervision Policies on Government Performance in Increasing Regional Genuine Revenue (PAD) In Pohuwato District

Abstract

This study aims to determine the effect of (1) regional financial management principles on government performance in increasing local revenue (PAD), (2) functional supervision policies on government performance in increasing regional original income (PAD) and (3) regional financial management principles and the policy of functional supervision simultaneously on government performance in increasing local revenue (PAD). The approach in this research is quantitative. The research method is Expost factor and type of research that is correlational. The sample in this study was 85 people consisting of employees from PAD producing agencies. The data analysis technique used is Multiple Regression. The results showed that (1) the principles of regional financial management had a positive and significant effect on government performance in increasing local revenue (PAD) in Pohuwato Regency with a partial determination coefficient of 30.00%. (2) The functional supervision policy has a positive and significant effect on government performance in increasing local revenue (PAD) in Pohuwato Regency with a partial determination coefficient of 45.20%. (3) The principles of regional financial management and functional supervision policies together have a significant effect on government performance in increasing local revenue (PAD) in Pohuwato Regency with a coefficient of determination of 75.20%. Meanwhile, the remaining 24.