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

Revenue Concentration and Debt Usage: As they affect fiscal distress in district government

Authors
Ida Farida Adi Prawira, Silvi Aulia Darus
Corresponding Author
Ida Farida Adi Prawira
Available Online May 2019.
DOI
https://doi.org/10.2991/icebef-18.2019.13How to use a DOI?
Keywords
revenue concentration; debt usage; fiscal distress; district government
Abstract
This paper investigates revenue concentration and debt usage with fiscal distress in district government with adopting Trussed and Patrick Fiscal Distress Model. We hypothesize that fiscal distress is positively correlation with revenue concentration and debt usage. This study uses descriptive method with quantitative approach, the data obtained is processed by logistic regression method. This study was conducted in all district government in Indonesia. The dependence of local governments on districts and municipalities against the amount of general allocation funds, so as to indicate the occurrence of fiscal distress in districts and cities in Indonesia post decentralization implementation. This has a negative impact on regional heads in each region, as it is unlikely to work hard to generate local revenues.
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  - Ida Farida Adi Prawira
AU  - Silvi Aulia Darus
PY  - 2019/05
DA  - 2019/05
TI  - Revenue Concentration and Debt Usage: As they affect fiscal distress in district government
BT  - Proceedings of the 1st International Conference on Economics, Business, Entrepreneurship, and Finance (ICEBEF 2018)
PB  - Atlantis Press
SP  - 55
EP  - 60
SN  - 2352-5428
UR  - https://doi.org/10.2991/icebef-18.2019.13
DO  - https://doi.org/10.2991/icebef-18.2019.13
ID  - Prawira2019/05
ER  -