Track: Business Management

Abstract

This study aims to identify and analyze the factors that can affect the Central Mamuju Regency Financial Agency's performance, either partially or simultaneously. This research was conducted at the Office of the Central Mamuju Regency Financial Agency from April to June 2020. Data collection used secondary data using purposive sampling technique, namely the sampling technique used with considerations. This study's population is the number of years of reports on realizing the regional income and expenditure budget, targets, and completion of local revenue at the Central Mamuju Regency Financial Agency, namely six years (2014-2019 fiscal year). Data were analyzed using multiple linear regression techniques (multiple regression analysis), coefficient of determination (R2), t-test, and F test. The research and discussion results show that both partially and simultaneously, the ratio of regional financial independence, effectiveness ratio, efficiency ratio, and activity ratio show a positive and significant impact on financial performance.