Reysa, Amelya Rizky Septiangie (2025) FAKTOR-FAKTOR YANG MEMENGARUHI KEMANDIRIAN KEUANGAN DAERAH (Studi Empiris pada Kabupaten/Kota di Provinsi Jawa Tengah Tahun 2021-2023). [Teaching Resource]
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Abstract
This study aims to empirically examine the factors that influence regional financial independence. The research employs a quantitative method using secondary data obtained from the reports of the Directorate General of Fiscal Balance of the Republic of Indonesia. The study uses a saturated sampling method with a total of 93 samples. The data analysis technique applied is multiple linear regression using SPSS version 27. The results show that intergovernmental transfers have a significant negative effect on regional financial independence, capital expenditure has no effect on regional financial independence, regional taxes have a significant positive effect on regional financial independence, while regional retributions have no effect on regional financial independence in regencies/municipalities of Central Java Province during 2021–2023.
| Item Type: | Teaching Resource |
|---|---|
| Uncontrolled Keywords: | Kemandirian Keuangan, Dana Transfer ke Daerah, belanja Modal, Pajak Daerah, Retribusi Daerah |
| Subjects: | H Social Sciences > HB Economic Theory H Social Sciences > HJ Public Finance K Law > K Law (General) |
| Divisions: | Faculty of Law, Arts and Social Sciences > School of Management |
| Depositing User: | Wisudawan S1 |
| Date Deposited: | 17 Oct 2025 07:25 |
| Last Modified: | 17 Oct 2025 07:25 |
| URI: | http://eprints.stiebankbpdjateng.ac.id/id/eprint/2841 |
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