Pengaruh Pendapatan Asli Daerah Dan Dana Perimbangan Terhadap Belanja Modal Dan Tingkat Kemandirian Keuangan Daerah

Abstract

This study aims to determine the effect of regional original income and balance funds on capital expenditure and the level of local financial independence in district and city governments in Riau Province. The population in this study were all districts and cities in Riau Province from 2010-2018. The sample in this study is a total sampling technique, where the entire population is sampled. The number of districts and cities in Riau Province is 12 districts and cities. analysis conducted using Structural Equation Modeling (SEM). the results of this study indicate that regional own-source revenue and balancing funds have a significant effect on the level of regional financial independence while capital expenditure is not proven to mediate the relationship between regional own-source revenue and the balancing fund with the level of regional financial independence.

Analisis Pertumbuhan Penerimaan PAD Dalam Upaya Meningkatkan Kemandirian Keuangan Daerah dan Kesejahteraan Masyarakat Kota Magelang

“…Mengutip deskripsi dan analisis APBD mengenai kemandirian daerah oleh Kemenkeu (2016), rasio kemandirian keuangan daerah dicerminkan oleh rasio PAD terhadap kalkulasi pendapatan di mana semakin tinggi hasil rasio pertumbuhan PAD-nya maka semakin tinggi pula tingkat kemandirian suatu daerah. Pernyataan tersebut selaras dengan penelitian yang dilakukan oleh Nurliza Arpani & Halmawati (2020), di mana penemuannya membuktikan bahwa tingginya tingkat penerimaan PAD akan diikuti dengan peningkatan tingkat kemandirian keuangan daerah begitu pula sebaliknya.…”

The Effecf Of Locally Generated Revenue And Balancing Funds On The Level Of Regional Financial Independence

“…Reforms in various fields currently taking place in Indonesia have brought changes to the political, social, society and economic systems, resulting in various demands for good governance (Andriani & Wahid, 2018). One of them is the enactment of regional autonomy on January 1, 2001, which aims to realize regional independence so that regions are free to organize themselves without the central government's intervention (Asraf et al, 2019).…”

“…Regional financial independence can be seen from the amount of PAD obtained by each district/ city government. The greater the PAD compared to the assistance the central government provides, the district/ city government is said to be independent (Andriani & Wahid, 2018).…”

“…So, regional dependence on the central government in regional financing is getting smaller. With a smaller level of dependency, an area can be considered independent (Andriani & Wahid, 2018).…”

“…The existing literature guides this study to analyze the effect of local revenue and balancing funds on regional financial independence, especially for the Lamongan district based on the research of Nur'ainy (2013) and research of Andriani & Wahid (2018) in conducting research with similar variable.…”