Analisis Kemandirian Keuangan Daerah pada Kabupaten/Kota Daerah Pemekaran di Provinsi Aceh

Abstract

This research aims to analyze the influence of Fiscal Decentralization, PAD Effectiveness, and Regional Financial Efficiency in the Expansion Districts/Cities in Aceh Province. The type of research used is descriptive quantitative using secondary data from the Financial Report Records of Pidie Jaya Regency, Bener Meriah Regency, Aceh Tamiang Regency, Southwest Aceh Regency, Langsa City and Bireuen Regency during the 2019-2023 period. Data were processed using Eviews 10 and using panel data regression analysis techniques. The research results show that the Fiscal Decentralization variable has a positive and significant effect on Regional Financial Independence, PAD Effectiveness has a negatif and insignificant effect on Regional Financial Independence and Efficiency has a positive and insignificant effect on Regional Financial Independence.