THE INFLUENCE OF LOCAL OWN-SOURCE REVENUE (PAD) ON THE FINANCIAL INDEPENDENCE OF REGENCIES/CITIES  THROUGHOUT SUMATRA ISLAND

Sri Rizky; Chairil Akhyar; Ristati; Husaini

doi:10.54443/jaruda.v1i4.55

Authors

Sri Rizky Student at Department of Management, Faculty of Economic and Business Universitas Malikussaleh
Chairil Akhyar Faculty of Economic and Business Universitas Malikussaleh
Ristati Faculty of Economic and Business Universitas Malikussaleh
Husaini Faculty of Economic and Business Universitas Malikussaleh

DOI:

https://doi.org/10.54443/jaruda.v1i4.55

Keywords:

Local Own-source Revenue (PAD), Gross Regional Domestic Product (PDRB), Regional Financial Independence

Abstract

This study examines the influence of Local Own-source Revenue (PAD) and gross regional domestic product on regional financial independence in regencies/cities on Sumatra Island in 2020. This study uses secondary data in the form of budget realization reports published at the Directorate General of Fiscal Balance. The sample in this study consists of 154 regencies/cities throughout Sumatra Island. The data analysis method used is multiple linear regression using Eviews 12. The results partially indicate that Local Own-source Revenue (PAD) and gross regional domestic product have a positive and significant effect on regional financial independence in districts/cities on the island of Sumatra year 2020.

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