Published: 2025-12-01
Pengaruh Desentralisasi Fiskal, Dana Perimbangan, Belanja Modal dan Belanja Pegawai Terhadap Fiscal Stress Pemerintah Provinsi di Pulau Sumatera
DOI: 10.35870/jemsi.v11i6.4828
Abstract
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.
Keywords
Fiscal Decentralization; Balancing Fund; Capital Expenditure; Employee Expenditure; Fiscal Stress
Article Information
This article has been peer-reviewed and published in the JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi). The content is available under the terms of the Creative Commons Attribution 4.0 International License.
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Issue: Vol. 11 No. 6 (2025)
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Section: Articles
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Published: 2025-12-01
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License: CC BY 4.0
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Copyright: © 2025 Authors
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DOI: 10.35870/jemsi.v11i6.4828
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Rahma Nurhaliza, Politeknik Negeri Sriwijaya
Akuntansi Sektor Publik, Politeknik Negeri Sriwijaya, Palembang, Indonesia.
Rosy Armaini, Politeknik Negeri Sriwijaya
Akuntansi Sektor Publik, Politeknik Negeri Sriwijaya, Palembang, Indonesia.
Edy Firza, Politeknik Negeri Sriwijaya
Akuntansi Sektor Publik, Politeknik Negeri Sriwijaya, Palembang, Indonesia.
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