Pengaruh Desentralisasi Fiskal, Dana Perimbangan, Belanja Modal dan Belanja Pegawai Terhadap Fiscal Stress Pemerintah Provinsi di Pulau Sumatera
DOI:
https://doi.org/10.35870/jemsi.v11i6.4828Keywords:
Fiscal Decentralization, Balancing Fund, Capital Expenditure, Employee Expenditure, Fiscal StressAbstract
This study is intended to analyze the factors that influence Fiscal Stress on provincial governments on the island of Sumatra between 2017 and 2023. The independent variables consist of fiscal decentalization, balancing funds, capital expenditure and personnel expenditure. This study utilizes secondary data from the LRA through the BPK RI Audit Report (LHP). The population of this study is the provinces on the island of Sumatra. A total of 56 samples were selected through the application of the purposive sampling method. This quantitative study was conducted using multiple linear regression analysis using Eviews 12 software. The results explain that fiscal decentralization has a significant negative impact, balancing funds and employee expenditures have a significant positive effect, and capital expenditures have no significant effect.
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