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All Journal J-AKSI : JURNAL AKUNTANSI DAN SISTEM INFORMASI
Idris, Ravadiva Azzhahiru
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences

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SPECIAL AUTONOMY FUND DEPENDENCE, REGIONAL FINANCIAL INDEPENDENCE, AND BUDGET CREDIBILITY IN PAPUA Idris, Ravadiva Azzhahiru; Qadri, Resi Ariyasa
JURNAL AKUNTANSI DAN SISTEM INFORMASI Vol 7 No 3 (2026): Edisi Oktober 2026
Publisher : Program Studi Akuntansi Fakultas Ekonomika dan Bisnis Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31949/qc839s94

Abstract

This study aims to analyze the relationship between Special Autonomy Fund Dependence and Regional Financial Independence on Budget Credibility in regencies/cities in Tanah Papua, Indonesia. This study employs a quantitative approach using panel data from 42 regencies/cities during the 2022–2024 period, consisting of 126 observations. Data analysis was conducted using panel data regression through model selection tests and diagnostic tests, with the final estimation using the Common Effect Model (CEM) and robust standard errors. The results indicate that Special Autonomy Fund Dependence has a positive and statistically significant relationship at the 10 percent significance level with Budget Credibility, while Regional Financial Independence does not show a statistically significant relationship with Budget Credibility. This study provides practical implications for local governments to strengthen the management of special funding sources through improved budget planning, control, and evaluation of budget implementation to support consistency between budget planning and realization.
Co-Authors Qadri, Resi Ariyasa