Determinan Kinerja Keuangan Pemerintah Daerah Kabupaten/Kota di Jawa Timur

This study examines determinant local government financial performance, include Local Own-Source Revenue (PAD), balancing funds, Budget Financing Surplus (SILPA), and local government size (UPD), which measured through the regional financial independence rasio in regencies/cities in East Java over 2022-2024. This study adopts a quantitative approach using secondary data in the balance sheets and form of Budget Realization Reports (LRA). obtained from official local government portals. The research sample consisted of 34 regencies/cities selected through purposive sampling, generating 102 data. Statistical analysis were processed using SPSS version 26. Partially, PAD have a significantly positive effect on local government financial performance, balancing funds have a negative significant, while SILPA and UPD has no effect. Simultaneously, PAD, balancing funds, SILPA, and UPD have a significant effect on local government financial performance. The findings of this study contribute to public sector accounting studies and imply that improving financial performance more governed by the ability to optimize local revenue sources.