Pengaruh pertumbuhan ekonomi, pendapatan asli daerah,Dana Alokasi Umum dan dana bagi hasil terhadap kemandirian keuangan daerah pemerintah kabupaten/kota di provinsi Sumatera utara

Authors

  • Rapma Wati Siringo Universitas Muhammadiyah Riau

DOI:

https://doi.org/10.32938/jep.v4i4.3121

Keywords:

Keywords: Economic Growth, Regional Original Income, General Allocation Fund, Revenue Sharing Fund and Level of Regional Financial Independence

Abstract

ABSTRACK
This study aims to examine the effect of Economic Growth, Regional Original Income, General Allocation Funds, and Revenue Sharing Funds on the Level of Regional Financial Independence in Regency/City Governments in North Sumatra Province in 2017-2021 either partially or simultaneously. The type of research used in this research is quantitative research. The sample in this study were 33 Regency/City Governments in North Sumatra Province. The type of data that will be used in this research is secondary data. The analytical method used in testing the hypothesis is Panel Data Regression. Based on the results found, it can be seen that Economic Growth and general allocation funds partially have a significant negative effect on the level of regional financial independence in the province of North Sumatra. , Regional Original Income, partially has a positive and significant influence on the Level of Regional Financial Independence of Regency/City Governments in North Sumatra. Meanwhile, the profit sharing fund has no significant effect on the level of regional financial independence. In addition to these results, other results in this study also show that simultaneously all independent variables in this study have a significant influence on the level of regional financial independence.

References

Gaghana, dkk, 2018. pengaruh pertumbuhan ekonomi dan pendapatan asli daerah terhadap kemandirian keuangan daerah di Sulawesi Utara. Jurnal Pembanguan Ekonomi dan Keuangan Daerah
Halim, Abdul. 2007. Akuntansi Sektor Publik Akuntansi Keuangan Daerah,
Kołomycew, Anna &Bogusław. 2014. Financial independence of local government units in Poland. Journal of Universal Excellence. University of Rzeszów.
Kustianingsih & Kahar 2018. Analisis pengaruh pendapatan asli daerah, dana alokasi umum, dana alokasi khusus terhadap tingkat kemandirian daerah pada pemerintah daerah kabupaten kota di provinsi sulawesi tengah
Mardiasmo. 2002. Otonomi dan Manajemen Keuangan Daerah. Penerbit Andi, Yogyakarta. 2007. Akuntansi Sektor Publik, Edisi Ketiga,
Marizka, Reza, 2013. Pengaruh Pendapatan Asli Daerah, Dana Bagi Hasil, Dana Alokasi Umum, dan Dana Alokasi Khusus terhadap Tingkat Kemandirian Keuangan Daerah Pada Pemerintahan Kabupaten/Kota Di Provinsi Sumatera Barat. (Skirpsi) Fakultas Ekonomi Universitas Negeri Padang, Padang.
Neneng, dan Nisa Noor Wahid. 2018. Pengaruh Pendapatan Asli Daerah dan dana Perimbangan terhadap kemandirian keuangan daerah (Studi kasus pada pemerintahan kota Tasikmalaya tahun 2006-2015). Jurnal Akuntansi Universitas Siliwangi, Indonesia.
Nugraha, Kurnia Fadilah dan Yuli. 2018. The Influence of Local Own-Source Revenue towards Regional Financial Independence. International Conference on Economics, Business, Entrepreneurship, and Finance (ICEBEF 2018) Vol 65.
Suarjana, dkk. 2019. Analisis pengaruh pertumbuhan ekonomi dan pendapatan asli daerah atas kemandirian finansial pada daerah- daerah di Provinsi Bali, serta menganalisis kemandirian keuangan masing- masing daerah di Provinsi Bali.

Downloads

Published

2022-12-08