Pengaruh Pendapatan Asli Daerah, Dana Alokasi Umum Dan Fiscall Stress Terhadap Kinerja Keuangan Di Kabupaten Dan Kota Propinsi Sumatera Utara

This study aims to determine the effect of region income, the General Allocation and Fiscal Stress On The Financial Performance in the District and City of Propinsi Sumatera Utara during 2005-2008. The data used is the Budget Realization Report County and Cities used as a sample, which was published through the website www.djpk.depkeu.go.id, www.bpk.go.id, and the Biro Pusat Statistik (BPS) of Propinsi Sumatera Utara. The method of analysis used in this research is quantitative method, with panel data analysis or pooling least square (PLS). The sampling method used is the method of panel data which is the result of combining cross section data and time series data. The variable is local rebenue (PAD) as the variables X1, the general allocation fund (DAU) as X2, X3 and fiscal stress as well as financial performance as a variable Y with a total of 15 samples per year and 7 City District.Research results show that the Revenue (PAD), and Fiscal Stress positive effect on financial performance. Variable while the General Allocation Fund (DAU) negative for Financial Performance.