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All Journal Journal of Economics and Management Scienties Prosiding Seminar Nasional Ilmu Ekonomi dan Akuntansi
Aliffia Dewi Syahda
Universitas Pembangunan Nasional Veteran Jawa Timur
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Library & Information Science Social Sciences

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Determinan Financial Distress Pemerintah Daerah di Indonesia Aliffia Dewi Syahda; Fajar Syaiful Akbar
Journal of Economics and Management Scienties Volume 8 No. 3, June 2026
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/jems.v8i3.464

Abstract

The study aims to analyze the factors influencing financial distress in provincial governments in Indonesia, with a focus on financial independence, expenditure efficiency, and solvency. This research employs a quantitative approach using panel data from provincial governments in Indonesia for the period 2021–2024. Panel data regression is used as the main analytical tool, with the fixed effect model selected based on the results of the Chow test, Hausman test, and Lagrange Multiplier test. The findings indicate that financial independence is associated with a decrease in the level of financial distress, while expenditure efficiency and solvency are associated with an increase in financial pressure. These results suggest that the internal capacity of local governments to generate revenue and manage financial obligations plays a crucial role in maintaining fiscal stability. This study emphasizes the importance of improving the quality of regional expenditure and strengthening fiscal capacity to reduce financial pressure on local governments.
Determinan Kemandirian Keuangan Daerah Pemerintah Provinsi di Indonesia Aliffia Dewi Syahda; Fajar Syaiful Akbar
Prosiding Seminar Nasional Ilmu Ekonomi dan Akuntansi Vol. 3 No. 2 (2026): Juli: Prosiding Seminar Nasional Ilmu Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/prosemnasieda.v3i2.209

Abstract

This study centers on examining how locally generated revenue, intergovernmental transfers, and capital spending shape the degree of regional fiscal autonomy. A quantitative framework is applied, utilizing secondary data derived from the financial statements of provincial governments across Indonesia covering the 2021–2024 period. The interrelationships among the variables are assessed using a panel data regression approach, processed with EViews version 13. The findings reveal that regional fiscal autonomy is strongly associated with the magnitude of locally generated revenue. This suggests that the ability of subnational governments to effectively harness their own revenue sources plays a crucial role in strengthening fiscal independence. In contrast, funds transferred from the central government do not significantly contribute to enhancing such independence, as they are predominantly allocated to routine expenditures. Likewise, capital outlays have yet to demonstrate a meaningful impact, given that their benefits are long-term in nature and not immediately observable within the study period.
Co-Authors Fajar Syaiful Akbar