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All Journal International Journal of Accounting & Finance in Asia Pasific
Nanda Adeliyanti
Universitas Muhammadiyah Palembang
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Determinants of Government Financial Performance: An SDGs-Based Analysis of Revenue and Industrial Value Added Welly Welly; Muhammad Fahmi; Muhammad Orba Kurniawan; Nanda Adeliyanti
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 9, No 3 (2026): October 2026
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v9i3.4779

Abstract

Government financial performance is important for fiscal capacity and sustainable regional development, particularly where revenue mobilization and industrial contributions vary across provinces. This study examines the association of government revenue relative to gross domestic product (GDP) and industrial value added with government financial performance across Indonesian provinces within the Sustainable Development Goals (SDGs) framework. Using a quantitative approach, the study analyzes 170 province-year observations from 2019–2023 using panel data regression analysis. Government financial performance is proxied by the regional financial independence ratio, while the explanatory variables are government revenue-to-GDP and manufacturing value added-to-GDP. The results show that government revenue and industrial value added are positively associated with government financial performance (B = 46.962, p 0.001; B = 2.312, p 0.001), with industrial value added having the larger standardized coefficient (b = 0.446 vs. b = 0.271). The model reports R² = 0.191 and adjusted R² = 0.181. These findings highlight the potential importance of domestic resource mobilization and productive industrial capacity for subnational fiscal resilience in Indonesia.
Co-Authors Muhammad Fahmi Muhammad Orba Kurniawan Welly, Welly