Published: 2026-04-01
Pengaruh Pendapatan Asli Daerah, Dana Perimbangan, dan Belanja Modal terhadap Tingkat Kemandirian Keuangan Daerah Provinsi Riau
DOI: 10.35870/jemsi.v12i2.5305
Abstract
This study was conducted with the aim of analyzing how Regional Original Revenue (PAD), Balancing Funds, and Capital Expenditure affect the Level of Regional Financial Independence in Riau Province. This study takes a sample of 12 regencies/cities in the province over the period 2021 to 2023. Using a quantitative approach, this study relies on secondary data obtained through the official website of the Supreme Audit Agency of the Republic of Indonesia (www.bpk.go.id), and analyzed using the panel data regression method using Eviews software version 12. The results of data processing show that the three independent variables - namely PAD, Balance Fund, and Capital Expenditure - simultaneously have a significant influence on the level of financial independence of local governments. Individually, Local Owned Revenue contributes positively to the increase in local fiscal independence. In contrast, the Balancing Fund shows a negative correlation with the level of independence. As for Capital Expenditure, based on partial analysis, it does not show a significant impact on the level of regional financial independence in Riau Province.
Keywords
Regional Original Revenue; Balance Fund; Capital Expenditure; Level of Regional Financial Independence
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. 12 No. 2 (2026)
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Section: Articles
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Published: 2026-04-01
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License: CC BY 4.0
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Copyright: © 2026 Authors
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DOI: 10.35870/jemsi.v12i2.5305
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Msy. Nurazania Fazria, Politeknik Negeri Sriwijaya
Akuntansi Sektor Publik, Akuntansi, Politeknik Negeri Sriwijaya, Jl. Srijaya Negara, Kota Palembang, Sumatera Selatan, Indonesia.
Rita Martini, Politeknik Negeri Sriwijaya
Akuntansi Sektor Publik, Akuntansi, Politeknik Negeri Sriwijaya, Jl. Srijaya Negara, Kota Palembang, Sumatera Selatan, Indonesia.
Sarikadarwati Sarikadarwati, Politeknik Negeri Sriwijaya
Akuntansi Sektor Publik, Akuntansi, Politeknik Negeri Sriwijaya, Jl. Srijaya Negara, Kota Palembang, Sumatera Selatan, Indonesia.
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