Pengaruh Pendapatan Asli Daerah, Dana Alokasi Umum dan Belanja Modal terhadap Kemandirian Keuangan Daerah Kabupaten Brebes (Studi Empiris pada Pemerintah Daerah Kabupaten Brebes Periode 2018-2022)

Abstract

Regional Financial Independence is one of the main elements that determines whether a regional government has been able to reduce dependence on transfer revenues to finance its own government activities through local revenue as a form of regional autonomy. The purpose of this study is to determine the factors that influence regional financial independence through local revenue, general allocation funds and capital expenditures either partially or simultaneously. Sampling technique using saturation sampling technique. The research method is quatitive, the type of data used is secondary data, the data analysis method used descriptive statistical tests, classical assumption test, the data analysis techniques  used multiple linear regression and to test hypotheses using t (partial) and f (simultan) with the help of SPSS. The results of the study stated that regional original income partially had a positive significant effect, General allocation funds have a negatif significant effect and capital expenditures have no effect on the level of regional financial independence and simultaneously regional original income, general allocation funds and capital expenditures have a significant effect on the level of regional financial independence.