Irsutami, IrsutamiAngelina, Novita2023-01-092023-01-092013-08-21https://repository.polibatam.ac.id/xmlui/handle/123456789/878This research aims to find out the correlation between audit judgments in regional financial report, Local Government Revenue (PAD) and General Allocation Fund (DAU) to a regional government financial performance. In measuring regional income statement to use value for money concept. the data analyzed in this study used a sample of city / county on the island of Sumatra, with reference to the Regional Financial Statements which have been published in 2011. This study uses data analysis with a Pearson correlation of data processing and testing using SPSS 17.0. The result of this study show; (1st)a exceedingly weak negative correlation between audit judgment in regional financial report and regional government financial performance; (2nd) a strongly positive correlation between PAD and regional government financial performance; and (3rd) a negative correlation between DAU and regional government financial performance.idManajemen BisnisAkuntansi ManajerialKinerja Keuangan DaerahRegional Goverment Financial PerformanceThesis