The Effect Of Regional Native Income And Capital Expenditure On  Regional Financial Independence In District /City Goverments  In West Java Province Year 2016 -2020

Akhmad  Akbar

doi:10.46729/ijstm.v3i4.561

Akhmad Akbar Economy and Business Faculty, Universitas Pamulang , Indonesia.

DOI: https://doi.org/10.46729/ijstm.v3i4.561

Keywords: Regional Native Income (PAD), Capital Expenditure, Regional Financial Independence.

Abstract

The purpose of this study is to find out the influence of Regional Native Income and Capital
Expenditures partially and simultaneously on Regional Financial Independence in Regency / City
Governments in West Java Province in 2016-2020. This research uses quantitative methods. The
sampling technique in this study used census methods (saturated samples) from 27 district/city
samples with observation years for 5 years from 2016-2020 with a total of 135 observation data. The
statistical analysis of the data used in this study is the regression analysis of panel data with Eviews
9. The results of the research obtained showed that the original income of the region and capital
expenditures were able to explain the financial independence of the region by 99.36%, while the
remaining 0.64% was explained by other variables outside the study.The results of the partial test
showed that the original income of the region had a significant positive effect on regional financial
independence, while capital expenditure had no effect on regional financial independence. The
results of the test simultaneously, showed that the original income of the region and capital
expenditures affected the financial independence of the region.

Downloads

Download data is not yet available.

References

Defitri, S. Y. (2020). Pengaruh Belanja Modal, dan Belanja Pegawai Terhadap Tingkat Kemandirian Keuangan

Daerah (Studi Empiris Pada Kabupaten dan Kota di Provinsi Sumatera Barat). Fokus Bisnis: Media Pengkajian

Manajemen dan Akuntansi. 19(2), 2623-2480.

Machfud, Asnawi, & Naz’aina. (2020). Pengaruh Pendapatan Asli Daerah, Dana Perimbangan, Dana Otonomi Khusus

dan Tingkat Kemiskinan Terhadap Tingkat Kemandirian Keuangan Daerah di Kabupaten/Kota Provinsi Aceh. Jurnal

Manajemen Indonesia (J-MIND). 15(1), 2503-4367.

Malau, E. I., & Parapat, E. P. S. (2020). Pengaruh Pendapatan Asli Daerah (PAD) dan Belanja Modal Terhadap

Kemandirian Keuangan Daerah. Jurnal EK&BI. 3(2), 2620-7443.2620-7443.

Nindita, N. L., & Rahayu, S. (2018). Pengaruh Pendapatan Asli Daerah (PAD), Dana Alokasi Umum (DAU), Serta

International Journal of Science, Technology & Management ISSN: 2722 - 4015

http://ijstm.inarah.co.id

Belanja Modal Terhadap Tingkat Kemandirian Keuangan Daerah Kabupaten/Kota Provinsi Jawa Barat. Journal

Accounting and Finance. 2(1), 2581-1088.2581-1088.

Saleh, R. (2020). Pengaruh Pendapatan Asli Daerah (PAD) dan Dana Perimbangan Terhadap Kemandirian Keuangan

Pemerintah Daerah. Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik. 15(2), 1907-7769.

Setiawan, P., Dkk (2021). Pengaruh PAD, DAU, dan DAK Terhadap Kemandirian Keuangan Daerah Provinsi di

Pulau Sumatera Tahun 2010-2016. Menara Ekonomi. 7(1), 2407-8565. https://peraturan.bpk.go.id (JDIH BPK RI

diakses pada 01 Januari 2022)

https://djpk.kemenkeu.go.id/portal/data/apbd (Portal Data Direktorat Jenderal Perimbangan Keuangan Republik

Indonesia diakses pada 11 Desember 2021)https://djpk.kemenkeu.go.id (Website Resmi Direktorat Jenderal

Perimbangan Keuangan Republik Indonesia diakses pada 01 November 2021)