What Determines Financial Sustainability in Local Government? Evidence from Aceh Province, Indonesia
This research aims to determine the influence of financial independence, budget solvency, service solvency, population, and GRDP on local government financial sustainability. The results of this research are important to provide input for local governments in arranging appropriate policies to encour...
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| Հիմնական հեղինակներ: | , , |
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| Ձևաչափ: | UMS Journal (OJS) |
| Լեզու: | eng |
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Universitas Muhammadiyah Surakarta
2024
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| Առցանց հասանելիություն: | https://journals2.ums.ac.id/index.php/reaksi/article/view/3106 |
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| _version_ | 1805342499823157248 |
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| author | Syahriyal, Syahriyal Abdullah, Syukriy Meutia, Rita |
| author_facet | Syahriyal, Syahriyal Abdullah, Syukriy Meutia, Rita |
| author_sort | Syahriyal, Syahriyal |
| collection | OJS |
| description | This research aims to determine the influence of financial independence, budget solvency, service solvency, population, and GRDP on local government financial sustainability. The results of this research are important to provide input for local governments in arranging appropriate policies to encourage financial sustainability. This research was conducted on 23 regional governments in Aceh by using the panel data regression analysis method with the assistance of the Eviews 12 version. The data was taken from the audited financial reports of regional governments in the 2017-2021 period. This research employed income surpluses in operational reports to measure regional government financial sustainability. The research results show that financial independence has no effect on financial sustainability, but budget solvency and service solvency have a significant positive effect. In contrast, population and GRDP have a negative effect on financial sustainability. |
| format | UMS Journal (OJS) |
| id | oai:ojs2.journals2.ums.ac.id:article-3106 |
| institution | Universitas Muhammadiyah Surakarta |
| language | eng |
| publishDate | 2024 |
| publisher | Universitas Muhammadiyah Surakarta |
| record_format | ojs |
| spelling | oai:ojs2.journals2.ums.ac.id:article-3106 What Determines Financial Sustainability in Local Government? Evidence from Aceh Province, Indonesia Syahriyal, Syahriyal Abdullah, Syukriy Meutia, Rita Financial Sustainability; Financial Independence; Budget Solvency; Service Solvency; Population This research aims to determine the influence of financial independence, budget solvency, service solvency, population, and GRDP on local government financial sustainability. The results of this research are important to provide input for local governments in arranging appropriate policies to encourage financial sustainability. This research was conducted on 23 regional governments in Aceh by using the panel data regression analysis method with the assistance of the Eviews 12 version. The data was taken from the audited financial reports of regional governments in the 2017-2021 period. This research employed income surpluses in operational reports to measure regional government financial sustainability. The research results show that financial independence has no effect on financial sustainability, but budget solvency and service solvency have a significant positive effect. In contrast, population and GRDP have a negative effect on financial sustainability. Universitas Muhammadiyah Surakarta 2024-01-15 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://journals2.ums.ac.id/index.php/reaksi/article/view/3106 10.23917/reaksi.v8i3.3106 Riset Akuntansi dan Keuangan Indonesia; Vol. 8 No. 3 (2023): Riset Akuntansi dan Keuangan Indonesia; 261-274 2541-6111 1411-6510 eng https://journals2.ums.ac.id/index.php/reaksi/article/view/3106/1139 Copyright (c) 2024 Riset Akuntansi dan Keuangan Indonesia https://creativecommons.org/licenses/by-nc-sa/4.0 |
| spellingShingle | Financial Sustainability; Financial Independence; Budget Solvency; Service Solvency; Population Syahriyal, Syahriyal Abdullah, Syukriy Meutia, Rita What Determines Financial Sustainability in Local Government? Evidence from Aceh Province, Indonesia |
| title | What Determines Financial Sustainability in Local Government? Evidence from Aceh Province, Indonesia |
| title_full | What Determines Financial Sustainability in Local Government? Evidence from Aceh Province, Indonesia |
| title_fullStr | What Determines Financial Sustainability in Local Government? Evidence from Aceh Province, Indonesia |
| title_full_unstemmed | What Determines Financial Sustainability in Local Government? Evidence from Aceh Province, Indonesia |
| title_short | What Determines Financial Sustainability in Local Government? Evidence from Aceh Province, Indonesia |
| title_sort | what determines financial sustainability in local government evidence from aceh province indonesia |
| topic | Financial Sustainability; Financial Independence; Budget Solvency; Service Solvency; Population |
| topic_facet | Financial Sustainability; Financial Independence; Budget Solvency; Service Solvency; Population |
| url | https://journals2.ums.ac.id/index.php/reaksi/article/view/3106 |
| work_keys_str_mv | AT syahriyalsyahriyal whatdeterminesfinancialsustainabilityinlocalgovernmentevidencefromacehprovinceindonesia AT abdullahsyukriy whatdeterminesfinancialsustainabilityinlocalgovernmentevidencefromacehprovinceindonesia AT meutiarita whatdeterminesfinancialsustainabilityinlocalgovernmentevidencefromacehprovinceindonesia |