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All Journal Measurement : Jurnal Akuntansi
Hichmah Nadiah
Universitas Negeri Surabaya
Education Social Sciences

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Fiscal Capacity And Environmental Performance In Indonesian Provinces: Does The Flypaper Effect Stick To Green Outcomes Hichmah Nadiah; Loggar Bhilawa
MEASUREMENT : Jurnal Program Studi Akuntansi Vol 20, No 1 (2026): MEASUREMENT : JURNAL AKUNTANSI JUNI 2026
Publisher : Universitas Riau Kepulauan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33373/mja.v20i1.9005

Abstract

This study examines whether regional fiscal capacity measured by Regional Original Income (PAD) and transfer funds influences environmental performance in Indonesian provinces. Using balanced panel data from 34 Indonesian provinces (2020-2023), we employ Fixed Effect Model (FEM) regression to control for unobserved regional heterogeneity. Environmental performance is measured by the Environmental Quality Index (IKLH). Control variables include GRDP per capita, capital expenditure ratio, and economic structure. Partially, neither PAD nor transfer funds show statistically significant individual effects on environmental performance (p>0.05). However, both variables jointly contribute to explaining environmental outcomes when considered with control variables (F-statistic significant at p
Co-Authors Loggar Bhilawa