| Summary: | SiLPA occur almost in every local government in Indonesia. SiLPA may occur
due to the realization of revenue targets or exceeding a set budget and actual
expenditures that are less than the predetermined budget. The high and low SiLPA
not necessarily indicate good performance of the local government concerned.
Still needed a deeper study to assess whether SiLPA shown in the LRA is an
achievement or otherwise. Several factors must be considered to assess whether
SiLPA SiLPA shown in the Statement of Budget Realization is an achievement or
otherwise. Several factors must be considered in assessing SiLPA , namely the
reform of local government financial management, local government revenue
management, local government expenditure management, local government cash
management and cash budget, local government asset management, local
government debt management and investment, and the management of local
government partnerships. These factors are summarized in the overall Local
Government Financial Management. This study seeks to uncover the influence of
these factors in the area of local government financial management aspects of the
SiLPA . The hypothesis is built is that these factors positively influence SiLPA .
This research was conducted in the City of Tarakan to sample some employees in
SKPD and a financial manager SiLPA largest producer. Analysis of the data in
this study using multiple linear regression, with the program SPSS 20. The results
of this study indicate that the local government revenue management, local
government expenditure management, local government cash management and
cash budget, local government asset management, local government debt
management and investment, and the management of local government
partnerships positive give effect on SiLPA. The reform of local government
financial management does not give a positive effect on SiLPA.
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