Rahmilna, salwa fadhila
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Pengaruh Belanja Daerah dan Pertumbuhan Ekonomi Terhadap Kemandirian Keuangan Daerah di Provinsi Jambi Rahmilna, salwa fadhila; Zamzami, Zamzami; Nurhayani, Nurhayani
Jambi Accounting Review (JAR) Vol 6 No 3 (2025): Jambi Accounting Review (JAR)
Publisher : Jurusan Akuntansi FEB Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jar.v6i3.55179

Abstract

This study aims to analyze the effect of regional expenditure and economic growth on regional financial independence in Jambi Province during the period 2020–2024. The descriptive analysis shows that regional expenditure and economic growth in Jambi Province experienced fluctuations during the study period, particularly due to the impact of the COVID-19 pandemic, but generally indicated a recovery trend. Meanwhile, the level of regional financial independence remains relatively low, as reflected by the high dependence on central government transfers. The regression results indicate that regional expenditure has an effect on regional financial independence, while economic growth also contributes to enhancing fiscal capacity. Simultaneously, both regional expenditure and economic growth influence regional financial independence.