Law No. 17/2003 on State Finance is the regulation on the state finance management. The law contains the change of the state finance management from out-based management to performance-based management. The change of the finance management concept includes the change in the fields of planning, budgeting, implementation and budget responsibility. To implement the state finance management responsibility system which is responsible for finance and performance obtained, the loads included in the systems of planning, budgeting, implementation, and budget implementation responsibility covering the programs and activities, output and input, and budget classification must be synchronized.The problems to be settled in this study are whether or not the factors of solvability ratio, variant ratio (the difference), efficiency level of budget use, and effectiveness level of state revenue are the ones that have simultaneously and partially influenced the performance of the financial report of central government.The theory employed in this quantitative descriptive explanatory study with case study approach was the one related to Finance Performance. The populations of this study were all of the annual Financial Reports of Central Government (LKPP) from 11 Offices of State Treasury Service (KPPN) under the scope of the Regional Office of Directorate General of Treasury, Province of Sumatera Utara within the period of 2006 to 2009. The samples for this study were all of the research population selected through census sampling technique. To answer the hypothesis, the data obtained were analyzed through multiple linear regression tests.The result of this study showed that the value of determination coefficient (R2) was 90.60% and with the use of confidential interval of 95%, simultaneously the factors of solvability ratio, variant ratio (the difference), efficiency level of budget use, and effectiveness level of state revenue had influence on the performance of the financial report of central government.In conclusion, the factors of solvability ratio, variant ratio (the difference), efficiency level of budget use, and effectiveness level of state revenue had a highly significant influence on the performance of the financial report of central government.
