Pengaruh Kemandirian Keuangan Daerah dan Rasio Utang terhadap Financial Sustainability pada Provinsi di Indonesia

Authors

  • Disma Suci Rohmadani Jurusan Akuntansi, Politeknik Negeri Sriwijaya
  • Henny Yulsiati Jurusan Akuntansi, Politeknik Negeri Sriwijaya
  • Yuliana Sari Jurusan Akuntansi, Politeknik Negeri Sriwijaya

DOI:

https://doi.org/10.31959/jm.v13i3.2411

Abstract

This research was designed with the aim of studying the impact of regional financial independence and the debt to financial sustainability ratio on provincial governments in Indonesia. This research uses data from Regional Government Financial Reports (LKPD) for the 2018-2022 period. This type of research is quantitative research. The population of this research is local governments in 34 provinces in Indonesia. The sample used was a saturated sampling technique. The data collection technique used is documentary. The data source uses secondary data. The data analysis method uses multiple regression analysis for panel data. From the research results, it can be concluded that regional financial independence has a positive and significant effect on financial sustainability, while the debt to income ratio has a negative and significant effect on financial sustainability. Simultaneously, regional financial independence and the debt-to-income ratio have a significant impact on financial sustainability in provinces in Indonesia.

Downloads

Published

2024-09-09

Issue

Vol. 13 No. 3 (2024)

Section

Articles

License

Copyright (c) 2024 JURNAL MANEKSI

Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.

Access and Licensing

All articles published in Jurnal Maneksi (Management Ekonomi Dan Akuntansi) are available immediately upon publication without any embargo period. No registration or subscription fees are required to access our content.

To facilitate clarity and ease of reuse, Jurnal Maneksi (Management Ekonomi Dan Akuntansi) adopts Creative Commons licenses. By default, all articles are published under the Creative Commons Attribution License (CC BY 4.0). This license permits unrestricted use, distribution, and reproduction in any medium, provided that proper attribution is given to the original author(s) and source.

Copyright Policy

Authors publishing in Jurnal Maneksi (Management Ekonomi Dan Akuntansi) retain copyright over their work. By submitting and publishing with Jurnal Maneksi (Management Ekonomi Dan Akuntansi), authors grant the journal the right of first publication under their chosen open-access license. This ensures that authors maintain full control over their intellectual property while enabling broad dissemination and reuse of their work.

Authors are also encouraged to:

  1. Share their published articles in institutional repositories or personal websites, ensuring proper acknowledgment of initial publication in Jurnal Maneksi (Management Ekonomi Dan Akuntansi).
  2. Enter into non-exclusive agreements for further distribution, such as including their articles in books or other publications.