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All Journal Teknika AUSTENIT Dimas: Jurnal Pemikiran Agama untuk Pemberdayaan JURNAL TAPIS Nurani: Jurnal Kajian Syariah dan Masyarakat Humani (Hukum dan Masyarakat Madani) Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan LUGAS Jurnal Komunikasi MUHARRIK: JURNAL DAKWAH DAN SOSIAL Edugama: Jurnal Kependidikan dan Sosial Keagamaan Dinasti International Journal of Management Science Jurnal Ilmu Hukum KYADIREN Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) MACHINERY: Jurnal Teknologi Terapan Jurnal Sistem Informasi Bisnis (JUNSIBI) KOMUNIKATA57 Ruang Cendekia : Jurnal Pengabdian Kepada Masyarakat Jurnal Pengabdian Teratai Journal of Innovation Research and Knowledge Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL) Portofolio: Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi Fleksibel: Jurnal Pengabdian Kepada Masyarakat kawanad International Journal of Mechanics, Energy Engineering and Applied Science (IJMEAS)
Romli Romli, Romli
Sekolah Tinggi Agama Islam Negeri (STAIN) Jurai Siwo Metro
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Journal : Dinasti International Journal of Economics, Finance

 1 
The Influence of Central Government Transfers and Local Own-Source Revenue on Capital Expenditure in Regional Governments Syaifullah, Akhmad; Romli, Romli
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 5 (2025): Dinasti International Journal of Economics, Finance & Accounting (November - De
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i5.5365

Abstract

This study aims to examine the effect of central government transfers and local own-source revenue on capital expenditure in 27 regencies and municipalities in West Java Province over the 2019–2023 period. The research employed a quantitative approach using multiple linear regression analysis, supported by statistical testing through t-test and F-test. The study used secondary data obtained from regional budget realization reports and the official website of the Directorate General of Regional Fiscal Balance, Ministry of Finance of the Republic of Indonesia. The findings indicate that both central government transfers and local own-source revenue have a positive and significant effect on capital expenditure. The adjusted R-squared value of 0.742 reveals that 74.2% of the variation in capital expenditure is explained by the two independent variables. These results suggest that increased local revenue enhances fiscal capacity, enabling local governments to finance long-term development projects without relying entirely on central transfers. Furthermore, the higher coefficient of local revenue compared to that of central transfers indicates that the flypaper effect did not occur during the study period. Overall, the findings affirm that the implementation of fiscal decentralization has begun to strengthen the fiscal independence of subnational governments, particularly in making more autonomous and productive capital expenditure decisions.
The Effect of Financial Performance on Audit Opinion with Follow-Up on Audit Recommendations as a Moderating Variable (A Study on Local Governments in West Java for the Period 2019–2023) Gunarsih, Sabela Shalihati; Romli, Romli
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 5 (2025): Dinasti International Journal of Economics, Finance & Accounting (November - De
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i5.5366

Abstract

This study, titled The Effect of Financial Performance on Audit Opinion with Audit Recommendation Follow-Up as a Moderating Variable (A Study on Local Governments in West Java for the 2019–2023 Period), investigates the relationship between regional financial performance and audit outcomes issued by Indonesia’s Supreme Audit Board (BPK).  This study focuses on the regency and municipal governments in West Java Province as its research objects, covering the period from 2019 to 2023. Financial performance is measured using the fiscal independence ratio, financial efficiency ratio, and revenue effectiveness ratio, while the moderating role of follow-up on audit recommendations (TLRHP) is also examined. Using a quantitative-associative method, the study applies binary logistic regression with Z-Score standardization and interaction terms. The results show that fiscal independence significantly and negatively affects the likelihood of receiving an Unqualified Opinion (WTP), suggesting that greater autonomy without sufficient accountability may increase audit risk. In contrast, financial efficiency, revenue effectiveness, and TLRHP do not show significant effects, nor do they moderate the primary relationships. The overall model demonstrates moderate significance (p = 0.062) and a Nagelkerke R² of 0.202, indicating the presence of other influential factors. These findings imply that fiscal autonomy must be supported by strong internal controls and accountable governance to ensure favorable audit outcomes.
Co-Authors . Apriansyah Achmad Fauzi Adi, Patria Prasetio Agung Mataram Agus Hitopa Sukma Al-Faritzie, Hariman Alfi Julizun Azwar, Alfi Julizun Ali, Mukti Amrifan Saladin Mohruni Angelia, Filda Anissa Yuniar Larasati Awansyah, Awansyah Barizki, Rezzi Nanda Berlian, Rizky Dadan Sundara Dapingga, Syfa Putri David Chandra Delila Rambe, Delila Dewi Rawani Diah Kusuma Pratiwi Dwi Haryanti, Dwi Dwi Jayanti Dzaky, Vicky Effendi, Sairul Eka Satria, Eka Fatoni , Zulkarnain Filda Angellia Firdaus Firdaus Firmansyah Firmansyah Gunarsih, Sabela Shalihati Gunawan Gunawan Hakim, Ichsanul Hendri Chandra Herison, Herison Hidayat, M Rizky Ibrahim Fikma Edrisy Imam Akbar, Imam Iswahyu Pranawukir Iwan Setyawan Junias Robert Gultom Karmin Karmin, Karmin Kiki Mikail, Kiki Lestari, Dwi Indah Mahendra, Nanda Yusril Mardiana Mardiana Marlina Maryani, Neni Mayang Riyantie, Mayang Misnan, Misnan Mochammad Imron Awalludin Muvidha, Nursyafa Nanda Yusril Mahendra Obing Zaid Sobir Praja Dilla Atos Pratama, Rizki Dinar Purwanto Putra, Dicky Pratama Putri, Fenoria Qodariah Barkah R.Budi Hendaris Rahman R.Z, Ali Rita Maria Veranika, Rita Maria Rizki Indrawan Rizkiawan, Muhammad Afif Rudi Laksono Safitri, Tami Safitri Salsabilla, Dalfinta Nadya Shebira, Hani Silvana Syah Sundari, Ella Suryana, Didi Syafei, Syafei Syaifullah, Akhmad Syamsul Rizal Taufikurrahman Taufikurrahman Utami, Nurhabibah Paramitha Eka Vicky Dzaky Cahaya Putra Widagdo, Tri Wijaya, Idmar Wiwi Hartika Wulandari, Ningtyas Mardita Yuniar L, Anisa Yusuf, Hambali Zara Tania Rahmadi