ABSTRACT : The financial performance of regional governments is an important matter to consider in developing regional autonomy to improve the welfare of the community. The purpose of this study is to determine the effects of regional revenue and Balanced funds on the Financial Performance of the Regional Government of Tabanan Regency in 2015-2019. The data used in this research are financial reports on the realization of the Regional Budget. The analysis method used is multiple linear regression. The results show that simultaneously regional revenue and Balanced funds affect the Financial Performance of regional Government. Partially, regional revenue has a significant positive effect on the financial performance of regional governments. The balanced fund has a significant negative effect on the financial performance of the Tabanan Regency regional government in 2015-2019.
KEYWORDS: Balanced funds, Regional Government Financial Performance, Regional Revenue