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THE INFLUENCE OF LOCAL REVENUE, CAPITAL EXPENDITURE, ECONOMIC GROWTH OF GDP, GENERAL ALLOCATION FUNDS, FISCAL DECENTRALIZATION AND DIVERSIFICATION OF REGIONAL INCOME ON FISCAL STRESS Icih Icih; Rijal Fadillah
JASS (Journal of Accounting for Sustainable Society) Vol 3 No 02 (2021): JASS Edisi DESEMBER 2021
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jass.v3i02.893

Abstract

The purpose of this study is to determine and analyze the effect of local revenue (PAD), regional spending, economic growth (GRDP), general allocation funds, fiscal decentralization and diversification of regional income towards fiscal pressure on districts / cities in West Java Province. This study uses data from West Java which consists of 18 districts and 9 cities which have been observed for 5 yeras. This study used descriptive statistical analysis methods, multiple regression analysis and tested classical assumptions: normality, multicollinearity, heteroscedasticity, and automatic correlation.