scholarly journals Assessing Regional Finance Independence in Indonesian Local Governments

2020 ◽  
Vol 5 (1) ◽  
Author(s):  
Ermawati Ermawati ◽  
Khoirul Aswar
Keyword(s):  
Local Governments ◽  
Capital Expenditure ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Revenue Sharing ◽  
Multiple Linear Regression Analysis ◽  
Tax Revenue ◽  
Regional Finance ◽  
Central Java ◽  
The Republic

This study aims to identify the effects of local tax, tax revenue sharing, special allocation fund, and capital expenditure on the regional finance independence in Indonesia’s local governments.  This study uses all districts/cities within the Central Java as a sample. The sample identification uses the purposive sampling method. Secondary data used in this study originates from the report of examination of the local government financial report and the summary of examination published per semester by the national audit board of the Republic of Indonesia. A total of 161 samples were retrieved, resulting in a total of 175 samples. The hypothesis testing was done using the multiple linear regression analysis method. The results of this research show that local tax, tax revenue sharing revenue, has a significant relationship on the regional finance independence in Indonesia’s local governments. While, allocational fund and capital expenditure does not have a relationship on the regional finance independence in Indonesia’s local governments.

scholarly journals ANALISIS PENGARUH KEMANDIRIAN KEUANGAN DAERAH PADA KABUPATEN/KOTA DI PROVINSI SUMATERA SELATAN

1970 ◽  
Vol 5 (2) ◽  
pp. 165-180
Author(s):  
Periansya Periansya
Keyword(s):  
Quantitative Research ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Sampling Technique ◽  
Revenue Sharing ◽  
Multiple Linear Regression Analysis ◽  
Financial Independence ◽  
Regional Finance ◽  
The Government ◽  
Regional Wealth

This research was conducted with the aim to know the regional wealth, revenue sharing fund and general allocation fund to the independence of regional finance at the Government of Regency/City in South Sumatra Province. This research was conducted in the period 2014 until 2017. The population in this study is all of Regency/City in the Province of South Sumatra. Sample determination is determined by the Purposive sampling technique as many as 11 regencies/cities in South Sumatera Province. The type of research is quantitative research with secondary data. Form the Budget Realization from the Audit Result Report (LHP) BPK RI 2014 – 2017. The analytical method used is multiple linear regression analysis with panel data. The results showed that the regional wealth and general allocation fund partially influenced the direction of a positive relationship to regional financial independence. While revenue sharing funds partially did not influence regional financial independence. In addition simultaneously regional wealth, revenue sharing funds and general allocation funds simultaneously have a significant effect on regional financial independence at the government of regency/city in South Sumatra Province

scholarly journals Pengaruh Pertumbuhan Ekonomi, Pendapatan Asli Daerah dan Dana Alokasi Umum terhadap Anggaran Belanja Modal Pemerintah Provinsi di Pulau Jawa

2015 ◽  
Vol 2 (01) ◽  
pp. 106-112
Author(s):  
Bambang Suprayitno
Keyword(s):  
Economic Growth ◽  
Capital Expenditure ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Multiple Linear Regression Analysis ◽  
Jel Classification ◽  
Provincial Government ◽  
Local Revenue ◽  
The Republic ◽  
Collection Methods

A B S T R A C T This study purpose to determine the influence of Economic Growth, Local Revenue and General Allocation Fund for Capital Expenditure Provincial Government in Java the period 2009 – 2013. The method used is the method of description by using secondary data obtained from the Central Bureau of Statistics of the Republic of Indonesia. Data collection methods used were documentation with quantitative approach Analysis of this research is multiple linear regression analysis to test the influence of Economic Growth, Local Revenue and General Allocation Fund Capital Expenditure partially (t-test) and simultaneous (F-test). The results showed that partially Local Revenue and General Allocation Fund which significantly influence the Capital Expenditure, while economic growth is significant effect and negative on Capital Expenditure. Simultaneously Economic Growth, Local Revenue and General Allocation Fund effect on Capital Expenditure. A B S T R A K Penelitian ini bertujuan untuk mengetahui pengaruh Pertumbuhan Ekonomi, Pendapatan Asli Daerah dan Dana Alokasi Umum terhadap Belanja Modal Pemerintah Provinsi di Pulau Jawa periode 2009 – 2013. Metode penelitian yang digunakan yaitu metode deskripsi dengan menggunakan data sekunder yang diperoleh dari Badan Pusat Statistik Republik Indonesia. Metode pengumpulan data yang digunakan adalah dokumentasi dengan pendekatan kuantitatif.Analisis penelitian ini yaitu analisis regresi linear berganda menguji pengaruh Pertumbuhan Ekonomi, Pendapatan Asli Daerah dan Dana Alokasi Umum terhadap Belanja Modal.Hasil penelitian menunjukkan bahwa secara parsial Pendapatan Asli Daerah dan Dana Alokasi Umum yang berpengaruh signifikan terhadap Belanja Modal, sedangkan Pertumbuhan Ekonomi berpengaruh signifikan tetapi negatif terhadap Belanja Modal.Secara simultan Pertumbuhan Ekonomi, Pendapatan Asli Daerah dan Dana Alokasi Umum berpengaruh terhadap Belanja Modal. JEL Classification: H83, M12

scholarly journals Pengaruh Pendapatan Asli Daerah dan Belanja Modal Pada Kinerja Keuangan Pemerintah Daerah

2019 ◽  
Vol 29 (2) ◽  
pp. 683
Author(s):  
Cok Istri Nilam Kencana Ningrat ◽  
Ni Luh Supadmi
Keyword(s):  
Data Analysis ◽  
Financial Performance ◽  
Local Governments ◽  
Capital Expenditure ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Multiple Linear Regression Analysis ◽  
Analysis Technique ◽  
Sample Technique ◽  
Saturated Sample

This study aims to determine the effect of Regional Original Income and Capital Expenditures on Local Government Financial Performance. This research was conducted in 38 Regional Organizations (OPD) found in Gianyar Regency. This study uses secondary data, namely the report on the realization of the APBD in 2015-2017. Sampling uses a saturated sample technique. OPD selected as a sample of 36 OPDs. The data analysis technique used in this study is multiple linear regression analysis. Based on the results of data analysis shows that the Regional Original Income variable has a positive and significant effect on the financial performance of local governments, while the capital expenditure variable has a negative and significant effect on the financial performance of local governments. Keywords : Regional Original Income;  Capital Expenditure;  Financial Performance. 

scholarly journals PELAKSANAAN PROGRAM TAX AMNESTY DALAM RANGKA MENINGKATKAN KEPATUHAN WAJIB PAJAK BADAN

2018 ◽  
Vol 2 (2) ◽  
pp. 53-63
Author(s):  
Ira Murweni ◽  
Gunardi .
Keyword(s):  
Interest Rates ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Multiple Linear Regression Analysis ◽  
Tax Revenue ◽  
Tax Amnesty ◽  
Improve Compliance ◽  
The Republic ◽  
The Government ◽  
Quantitative Descriptive

Tax Amnesty is one type of government policy that is used to accelerate economic growth and restructuring through the transfer of assets, which will affect domestic liquidity improvements, improve rupiah exchange rate, decrease interest rates, and increase investment, and increase tax revenues, others will be used for development financing. This study aims to measure the extent to which the success of the tax amnesty program implemented by the Government of the Republic of Indonesia during the period 2016 - 2017 in order to improve compliance with corporate taxpayers. The research method used in this research is quantitative descriptive by using secondary data that is the amount of tax amnesty fund receipt during Period I: from the date of enactment until September 30, 2016; Period II: From October 1, 2016 to December 31, 2016, and Period III: from 1 January 2017 to 31 March 2017 and the amount of corporate and personal taxpayers attending the program. Tests conducted on the amount of tax agencies that make the redemption of property and the number of applicant’s tax amnesty program with the amount of tax amnesty and tax revenue in the same period. While the analysis of research data used is multiple linear regression analysis at a significant level α = 0.05 with the number of samples as many as 32 secondary data processed with SPSS software version 21 for Windows. Results The results of the t-independent test show that the implementation of the tax amnesty program is generally effective in improving taxpayer compliance.

scholarly journals The effect of original LG revenue, balancing fund, and capital expenditure on LG financial performance in regencies in East Java Province

2019 ◽  
Vol 9 (1) ◽  
pp. 39
Author(s):  
Firmansyah Thalib ◽  
Diah Ekaningtias
Keyword(s):  
Local Government ◽  
Financial Performance ◽  
Sampling Method ◽  
Capital Expenditure ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Financial Statements ◽  
Multiple Linear Regression Analysis ◽  
Government Revenue ◽  
Regional Finance

Local Government (LG) financial performance is the level of work achievement in regional finance which is assessed using the state financial system stipulated in the statutory provisions. This study aimed to examine the effect of original local government revenue, balancing funds, and capital expenditure on LG financial performance. It used the population of all regencies in East Java Province. They were taken using saturated sampling method. The secondary data consist of all audited LG financial statements of 29 regencies in East Java Province period 2013 – 2017. The data were analyzed using multiple linear regression analysis with SPSS 23. The results showed that original LG revenue and balancing funds have a negative and significant effect on LG financial performance, while capital expenditure has no effect on LG financial performance.

Pengaruh Pertumbuhan Ekonomi, Pendapatan Asli Daerah dan Dana Alokasi Umum terhadap Anggaran Belanja Modal Pemerintah Provinsi di Pulau Jawa

2015 ◽  
Vol 2 (01) ◽  
pp. 106-112
Author(s):  
Bambang Suprayitno
Keyword(s):  
Economic Growth ◽  
Capital Expenditure ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Multiple Linear Regression Analysis ◽  
Jel Classification ◽  
Provincial Government ◽  
Local Revenue ◽  
The Republic ◽  
Collection Methods

A B S T R A C T This study purpose to determine the influence of Economic Growth, Local Revenue and General Allocation Fund for Capital Expenditure Provincial Government in Java the period 2009 – 2013. The method used is the method of description by using secondary data obtained from the Central Bureau of Statistics of the Republic of Indonesia. Data collection methods used were documentation with quantitative approach Analysis of this research is multiple linear regression analysis to test the influence of Economic Growth, Local Revenue and General Allocation Fund Capital Expenditure partially (t-test) and simultaneous (F-test). The results showed that partially Local Revenue and General Allocation Fund which significantly influence the Capital Expenditure, while economic growth is significant effect and negative on Capital Expenditure. Simultaneously Economic Growth, Local Revenue and General Allocation Fund effect on Capital Expenditure. A B S T R A K Penelitian ini bertujuan untuk mengetahui pengaruh Pertumbuhan Ekonomi, Pendapatan Asli Daerah dan Dana Alokasi Umum terhadap Belanja Modal Pemerintah Provinsi di Pulau Jawa periode 2009 – 2013. Metode penelitian yang digunakan yaitu metode deskripsi dengan menggunakan data sekunder yang diperoleh dari Badan Pusat Statistik Republik Indonesia. Metode pengumpulan data yang digunakan adalah dokumentasi dengan pendekatan kuantitatif.Analisis penelitian ini yaitu analisis regresi linear berganda menguji pengaruh Pertumbuhan Ekonomi, Pendapatan Asli Daerah dan Dana Alokasi Umum terhadap Belanja Modal.Hasil penelitian menunjukkan bahwa secara parsial Pendapatan Asli Daerah dan Dana Alokasi Umum yang berpengaruh signifikan terhadap Belanja Modal, sedangkan Pertumbuhan Ekonomi berpengaruh signifikan tetapi negatif terhadap Belanja Modal.Secara simultan Pertumbuhan Ekonomi, Pendapatan Asli Daerah dan Dana Alokasi Umum berpengaruh terhadap Belanja Modal. JEL Classification: H83, M12

scholarly journals Financial Performance of Local Governments in Indonesia

2019 ◽  
Vol 4 (6) ◽  
Author(s):  
Khoirul Aswar
Keyword(s):  
Financial Performance ◽  
Local Governments ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Multiple Linear Regression Analysis ◽  
National Audit ◽  
Audit Opinion ◽  
Financial Report ◽  
Local Revenue ◽  
The Republic

This study aims to identify the effects of local revenue, audit opinion, legislative size, and intergovernmental revenue towards the financial performance of Local Governments in Indonesia. This study uses all districts/cities within the island of Java as a sample. The sample identification uses the purposive sampling method. Secondary data used in this study originates from the report of examination of the local government financial report and the summary of examination published per semester by the national audit board of the Republic of Indonesia. A total of 108 samples were retrieved, resulting in a total of 120 samples. The hypothesis testing was done using the multiple linear regression analysis method. The results of this research show that local revenue, national audit board opinion, and legislative size has a significant relationship on the financial performance of local governments in Indonesia. However, Intergovernmental Revenue does not have a relationship on the financial performance of Local Governments in Indonesia.  

scholarly journals Determining of The Compliance of Local Governments To Implement The Accounting System of The Government’s Accrual Base In Indonesia

2020 ◽  
Vol 1 (4) ◽  
pp. 177-190
Author(s):  
Agung Nur Probohudono ◽  
Wahyu Widayat ◽  
Siti Arifah
Keyword(s):  
Local Government ◽  
Local Governments ◽  
Quantitative Methods ◽  
Task Force ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Accounting System ◽  
Government Accounting ◽  
Financial Audit ◽  
The Republic

This study refers to the influence of the age of local government, status, number of Regional Device Task Force (SKPD), financial autonomy ratios, effectiveness ratios, local income growth ratios, and the quality of local financial reports that exist in local governments as an independent variable on the compliance of local governments to implement government accounting systems as the dependent variable. Using quantitative methods with secondary data obtained from information on the publication of the Indonesian Financial Audit Agency, the Central Bureau of Statistics of the Republic of Indonesia (BPS), and local government reports. The sample used is limited to the municipal and district governments in western Indonesia, which are being evaluated by the Indonesian Financial Audit Agency in the implementation of an accrual base government accounting system of 158 local governments namely 36 cities and 122 districts. Multiple linear regression analysis was used to test the hypothesis. The research is a causality, quantitative research model, and secondary data from local governments throughout Indonesia and secondary data about the compliance of local governments in the application of Government Accounting Standards (SAP) published by the Audit Board of the Republic of Indonesia (BPK). The results of the hypothesis analysis conclude that the status of local government, the ratio of regional government autonomy, and the growth of local revenue significantly influence the compliance of local governments in the implementation of the accrual base government accounting system.

scholarly journals ANALISIS PENGARUH ANGKA HARAPAN LAMA SEKOLAH, RATA-RATA LAMA SEKOLAH, DAN PENGELUARAN PER KAPITA TERHADAP INDEKS PEMBANGUNAN MANUSIA DI PROVINSI JAWA TENGAH

2021 ◽  
Vol 3 (2) ◽  
pp. 126-140
Author(s):  
A. Jauhar Mahya
Keyword(s):  
Human Development ◽  
Human Development Index ◽  
Local Governments ◽  
Average Length ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Development Index ◽  
Capita Expenditure ◽  
Central Java ◽  
Per Capita

The Human Development Index (HDI) is one of the data and information used by local governments to measure the achievement of human development. HDI is formed by three basic dimensions, namely a long and healthy life, knowledge, and a decent standard of living. This study explain whether there is an influence and to obtain the magnitude of the influence of the expected number of years of schooling, the average length of schooling, and the per capita expenditure together on the Human Development Index in Central Java Province. This study was completed using multiple linear regression analysis with the help of SPSS 1.6 (Statistical Package for Social Sciences) software. The results of this study indicate that the expected length of schooling, average length of schooling, and per capita expenditure have a significant effect on the human development index, which is 97.8% and only 2.2% is influenced by other factors.

scholarly journals Analysis of Economic Growth through Technological Advancement, Investment, Labor and Education

2021 ◽  
Vol 16 (2) ◽  
Author(s):  
Nur Rifai ◽  
Edy Yusuf Agung Gunanto ◽  
Joko Hadi Susilo
Keyword(s):  
Economic Growth ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Multiple Linear Regression Analysis ◽  
Fixed Effect Model ◽  
Positive Influence ◽  
Technological Advancement ◽  
Central Java ◽  
Technological Advances ◽  
Central Java Province

This study is aims to determine the variable influence of technological advances, investment, labor and education on economic growth in Central Java Province in 2016-2020, this research is conducted to provide the right economic growth model in accordance with the results of the study. This research is empirical research with quantitative approach. The data used in this study is secondary data from 35 districts/cities in Central Java Province in 2016-2020 so that the number of samples in the study is 175 samples. The data analysis technique in this study uses multiple linear regression analysis with the Fixed Effect model. This study found that the progress variable of technology, labor and education have a significant and positive influence on economic growth in Central Java Province. This study also found the investment variable had an insignificant effect on economic growth in Central Java Province.Keywords: economic growth, technological advancement, investment, labor, education.

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