Proceedings of the 7th Regional Accounting Conference (KRA 2020)

The Effect of Local Own Income and Transfer Funds on Fiscal Independence with Capital Expenditures as an Intervening Variable

Authors
Damita Damayanti, Anwar Made, Ati Retnasari
Corresponding Author
Damita Damayanti
Available Online 19 April 2021.
DOI
https://doi.org/10.2991/aebmr.k.210416.015How to use a DOI?
Keywords
PAD, Transfer, Independence, Capital Expenditures
Abstract

Fiscal independence is the goal of implementing regional autonomy. Through independence, the budget can regulate local government can give authority that has been given properly or not. The phenomenon that occurs in Indonesia according to the Minister of Finance Sri Mulyani, depending on the region on TKDD is still very high. This study aims to discuss and study regional transfers and funds towards financial independence with capital expenditure as an intervening variable. This type of research is causal comparative with quantitative research. The technique of collecting data in this study uses documentary techniques. The sample selection method uses census techniques. The samples used in this study were 28 districts and 8 cities in East Java Province. The analysis technique used in this study is path analysis (path analysis). Based on the results of the analysis, it can be concluded that the Regional Own Revenue (PAD) affects the fiscal independence, the transfer of funds affects the fiscal independence, regional original income is not related to capital expenditure, the transfer of funds is not to capital expenditure, capital expenditure is not appropriate to the independence of the PAD tax does not influences fiscal independence through capital expenditure, and transfers of funds do not agree to fiscal independence through capital expenditure.

Copyright
© 2021, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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Volume Title
Proceedings of the 7th Regional Accounting Conference (KRA 2020)
Series
Advances in Economics, Business and Management Research
Publication Date
19 April 2021
ISBN
978-94-6239-366-0
ISSN
2352-5428
DOI
https://doi.org/10.2991/aebmr.k.210416.015How to use a DOI?
Copyright
© 2021, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

Cite this article

TY  - CONF
AU  - Damita Damayanti
AU  - Anwar Made
AU  - Ati Retnasari
PY  - 2021
DA  - 2021/04/19
TI  - The Effect of Local Own Income and Transfer Funds on Fiscal Independence with Capital Expenditures as an Intervening Variable
BT  - Proceedings of the 7th Regional Accounting Conference (KRA 2020)
PB  - Atlantis Press
SP  - 111
EP  - 117
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.210416.015
DO  - https://doi.org/10.2991/aebmr.k.210416.015
ID  - Damayanti2021
ER  -