The Influence of PAD Changes, Changes in Regional Expenditure and Budget Performance on Financial Performance in Aceh

This research aims to test the effect of changes in local revenue budgets, changes in regional expenditure budgets, and budget performance on financial performance. The approach of this research used of quatitative. This study uses a census technique with a total of 92 district/city government financial report data in Aceh province. The secondary data has been used the type of data obtained from djpk.kemenkeu.go.id web data, budget realization reports and operational reports. This study uses multiple linear regression methods with the help of IBM SPSS statistical software 26. The results of the research findings show that changes in local revenue budgets and changes in local expenditure budgets have a negative impact on local government financial and budget performance has a positive impact on local government financial performance.