The Influence of Regional Original Income, Capital Expenditure and Employee Expenditure on the Level of Regional Financial Independence in Regencies/Cities in East Java Province in 2020-2023

Sindy Utami; Maulidah Narastri

doi:10.61132/ijema.v2i1.411

Authors

Sindy Utami Universitas 17 Agustus 1945 Surabaya
Maulidah Narastri Universitas 17 Agustus 1945 Surabaya

DOI:

https://doi.org/10.61132/ijema.v2i1.411

Keywords:

Capital Expenditure, Employee Expenditure, Local Revenue, Level of Regional Financial Independence

Abstract

The purpose of this study was to analyze the effect of local revenue, capital expenditure and employee expenditure on the level of financial independence of districts / cities in East Java Province in the period 2020-2023. The research was conducted using a quantitative approach using secondary data in the form of regional revenue and expenditure budget realization reports obtained through the official website of the Directorate General of Fiscal Balance. A total of 38 districts / cities in East Java Province in 2020-2023 were selected as the population in this study. Saturated sampling was used as a sampling method, so that a sample of 152 samples was obtained. The results showed that local revenue and regional employee expenditure partially had a significant effect on the level of regional financial independence, while capital expenditure had no significant effect on the level of regional financial independence. Meanwhile, local revenue, capital expenditure, and employee expenditure together have a significant effect on the level of regional financial independence

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