PENGARUH PENDAPATAN ASLI DAERAH, BELANJA MODAL DAN DANA PERIMBANGAN TERHADAP TINGKAT KEMANDIRIAN KEUANGAN DAERAH KABUPATEN/KOTA DI PROVINSI SUMATERA UTARA

May Grace Situmorang NIM: 7183520044. The Effect of Local Own Revenue, Capital Expenditure and Intergovernmental Revenue on The Local Financial Independen Level at The District Town in Province of North Sumatera. Thesis, Deparment Of Accounting, Faculty Of Economic Universitas Negeri Medan 2022.The problem that discussed in this study are too low level of local financial independen at The District Town in Province of North Sumatera. The purpose of this research is to examine The Effect of Local Own Revenue, Capital Expenditure and Intergovernmental Revenue on The Local Financial Financial Independen at The District Town in Province of North Sumatera.This research using a quantitative approach with descriptive of analysis. The sampling technique used in this research is purposive sampling, so that the total sample in this research were 33 districts/cities in Province of North Sumatera during 2018- 2020. This research using secondary data that was obtained through the website of the Ministry Finance The Republic Of Indonesia Directorate General Of Fiscal Balance (https://www.djpk.kemenkeu.go.id). The data analyzed in this research are Collection Budget Realization Report (APBD). Technical data analysis used is classical assumption test ,multiple regression analysis with hypothesis testing. The results of this study prove that the Local Own Revenue has a positive and significant effect on The Local Financial Independen Level. Capital Expenditure has not effect on the Local Financial Independen. Intergovernmental Revenue has a negative and significant effect on The Local Financial Independen Level.