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Abstract
This study aims to determine and analyze the effect of regional original income and balancing funds on regional financial independence in regional governments in North Maluku Province. The sample in this study used a purposive sampling method. Based on the sample selection with the criteria, 11 local governments in North Maluku Province or 55 observation units were selected within a period of 5 years. The analytical method used in this research is panel data analysis. The results of the study show that regional original income has a significant positive effect on regional financial independence and the balancing fund has a significant negative effect on regional financial independence in each local government in North Maluku Province.
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References
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- Oktavianti and Tjahjono 2016. The Effect of Effectiveness Ratio of Regional Original Income, General Allocation Funds and Special Allocation Funds on the Level of Regional Financial Independence in DIY Province. Journal of Business Studies Vol. 24, No. 1.
- Minister of Home Affairs Regulation Number 21 of 2011 concerning the Second Amendment to the Regulation of the Minister of Home Affairs Number 13 of 2006 concerning Guidelines for Regional Financial Management
- Law Number 33 of 2004 concerning Financial Balance between Central and Regional Governments
- Law Number 28 of 2009 concerning Regional Taxes and Levies
- Law Number 23 of 2014 concerning Regional Government
- Widjaja, AW 2002. Regional Autonomy and Regional Autonomy. King Grafindo Persada. Jakarta.
References
Agustina, Oesi. 2013. Analysis of Regional Financial Management Performance and Level of Regional Independence in the Era of Regional Autonomy: A Case Study of Malang City (Fiscal Year 2007-2011). Journal. Economics Affairs Faculty of Economics and Business Universitas Brawijaya Malang.
Apriana, Dina. and Suryanto, Rudi., 2010. Analysis of the Relationship Between Capital Expenditures, Regional Original Income, Regional Independence and Regional Economic Growth (Studies in Regencies and Cities in Java-Bali). Journal of Accounting and Investment, Vo XI No.1.
Banga, W. 2017. State and Regional Financial Administration: Concepts, Theories, and Phenomena in the Era of Regional Autonomy. Indonesian Ghalia. Bogor.
Davaodi, R. Hamid. 2001. Regional Autonomy, Decentralization Without Revolution. Studies and. Criticism of Decentralization Policy in Indonesia. PT. Erlangga. Jakarta.
Ershad, Muhammad. 2011. The Effect of Regional Original Income, General Allocation Funds, Special Allocation Funds on the Level of Regional Financial Independence (Empirical Study on Regencies and Cities in West Sumatra). Padang: Thesis FE UN.
Fitriyanti, Ismi Rizki., 2009. The Effect of Regional Original Income and Development Expenditures on Regional Independence and Economic Growth (Studies on Cities, Regencies and DIY Provinces). Thesis, Faculty of Economics UMY. Yogyakarta.
Ghozali, I. 2011. Application of Multivariate Analysis with IBM SPSS 19 Program. Fifth Edition. Diponegoro University Publishing Agency. Semarang.
Halim, Abdul .2007., Regional Financial Accounting-Public Sector Accounting, Third Edition, Jakarta: Salemba Empat
Hassan. 2014. Fiscal Decentralization and the Level of Regional Independence (Studies in Regencies and Cities in West Java Province). Journal of Performance Discourse Volume 17 Issue 2
Jiwatami, S. 2013. The Influence of Regional Independence, Balancing Funds and Employee Expenditures on Regional Government Capital Expenditures (In Regencies/Cities in Indonesia Period 2008-2012). XVI National Accounting Symposium.
Kahar and Kustianingsih. 2018. The Influence of Regional Original Income (PAD), General Allocation Funds (DAU), Special Allocation Funds (DAK) on the Level of Regional Independence in Municipal Governments in Central Sulawesi Province. Catalog, Volume 6 Number 6.
Noviyanto, Haris. 2005. Analysis of Central-Regional Financial Balance and Regional Loans in Regencies and Cities of the Special Region of Yogyakarta. Essay. FE Indonesian Islamic University.
Mardiasmo. 2002. Regional Autonomy and Financial Management. Andi, Yogyakarta.
Marizka., 2013. The Effect of Regional Original Income, Revenue Sharing Funds, General Allocation Funds and Special Allocation Funds on the Level of Regional Financial Independence. Journal. Padang: Padang State University.
Oktavianti and Tjahjono 2016. The Effect of Effectiveness Ratio of Regional Original Income, General Allocation Funds and Special Allocation Funds on the Level of Regional Financial Independence in DIY Province. Journal of Business Studies Vol. 24, No. 1.
Minister of Home Affairs Regulation Number 21 of 2011 concerning the Second Amendment to the Regulation of the Minister of Home Affairs Number 13 of 2006 concerning Guidelines for Regional Financial Management
Law Number 33 of 2004 concerning Financial Balance between Central and Regional Governments
Law Number 28 of 2009 concerning Regional Taxes and Levies
Law Number 23 of 2014 concerning Regional Government
Widjaja, AW 2002. Regional Autonomy and Regional Autonomy. King Grafindo Persada. Jakarta.