Pengaruh Pendapatan Asli Daerah, Dana Alokasi Umum, Dana Alokasi Khusus, Dana Bagi Hasil, dan Investasi Daerah terhadap Kemandirian Keuangan Daerah pada Pemerintahan Kabupaten/Kota Provinsi Sumatera Utara Tahun 2019-2023

Abstract

The study aims to determine the effect of local revenue, general allocation funds, special allocation funds, and region investment toward regional financial indepence in regency/city at north sumatra province in 2019-2023. The sampling technique used in this study was saturated sampling method with a 33 sample of regencies/city with 165 total observation. The data used was secondary data. Data analysis using panel data regression with the selected model Random Effect Model (REM) with Eviews 12 as data processing tools. The result shoerd that local revenue and region investment has a positive influence on regional financial independence, special allocation fund has negative influence on regional financial independence. Meanwhile, general allocation funds and profit sharing fund has did not have an impact on the regional financial independence.