Proceedings of the 1st International Conference on Economics, Business, Entrepreneurship, and Finance (ICEBEF 2018)

The Influence of Local Own-Source Revenue towards Regional Financial Independence

Authors
Leni Yuliyanti, Nugraha Nugraha, Yanyan Kurnia Fadilah
Corresponding Author
Leni Yuliyanti
Available Online May 2019.
DOI
https://doi.org/10.2991/icebef-18.2019.2How to use a DOI?
Keywords
local own source revenue; regional financial independence
Abstract
This study aims at determining the influence of local own-source revenue towards regional financial independence. This study based on regional government regencies and municipalities of Indonesia. The research employed descriptive verification and documentation method as data collection technique. This study used secondary data that was obtained from the realization reports of regional government regencies and municipalities of Indonesia from the Ministry of Finance of the Republic of Indonesia in 2013-2016. The population of this study was 495 regencies and municipalities in Indonesia. The sampling technique used was cluster and stratified random sampling. It obtained a sample of 233 regional government regencies and municipalities in Indonesia. This study employed multiple regression Hypothesis testing method. Based on the t-test result data, it can be concluded that there was an influence of the local own source revenue to the level of regional financial independence, and the status of regional government was influenced on the level of regional financial independence.
Open Access
This is an open access article distributed under the CC BY-NC license.

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Cite this article

TY  - CONF
AU  - Leni Yuliyanti
AU  - Nugraha Nugraha
AU  - Yanyan Kurnia Fadilah
PY  - 2019/05
DA  - 2019/05
TI  - The Influence of Local Own-Source Revenue towards Regional Financial Independence
BT  - Proceedings of the 1st International Conference on Economics, Business, Entrepreneurship, and Finance (ICEBEF 2018)
PB  - Atlantis Press
SP  - 4
EP  - 7
SN  - 2352-5428
UR  - https://doi.org/10.2991/icebef-18.2019.2
DO  - https://doi.org/10.2991/icebef-18.2019.2
ID  - Yuliyanti2019/05
ER  -