Pengaruh Pendapatan Asli Daerah, Dana Otonomi Khusus, Belanja Modal, Dan Tingkat Investasi Daerah Terhadap Financial Sustainability Di Provinsi Aceh Tahun 2020-2023

Abstract

This study aims to examine the effect of Local Original Income (PAD), special autonomy funds, capital expenditure and regional investment on the financial sustainability of district/city governments in Aceh Province in 2020- 2023. The research method is quantitative with a sampling technique, namely saturated samples. The population in this study was 23 districts/cities in Aceh for the period 2020-2023, data was obtained from LKPD. The results of the study show that PAD has a significant positive effect on financial sustainability. In contrast to special autonomy funds and capital expenditure which have a negative effect on financial sustainability. Meanwhile, regional investment does not have a significant effect on financial sustainability.