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All Journal Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Economic and Business Horizon
Siska Aprianti
Politeknik Negeri Sriwijaya, Indonesia
Agriculture, Biological Sciences & Forestry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

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Pengaruh Ukuran Pemerintah Daerah, Kekayaan Daerah, Kemandirian Daerah dan Tingkat Ketergantungan Pemerintah Daerah Terhadap Tingkat Pengungkapan Laporan Keuangan Pemerintah Daerah Provinsi di Pulau Sumatera Selly Novanda Sari; Firmansyah; Siska Aprianti
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 10 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i10.9177

Abstract

Disclosures that must be made in the regional government financial report are mandatory to create a transparent and accountable government, the purpose of this study is to determine the effect of Regional Government Size, Regional Wealth, Regional Independence and Level of Regional Government Dependence on the Level of Disclosure of Regional Government Financial Reports partially and simultaneously in the Regional Government of Sumatra Island in 2021-2023. The type of data used in this study is secondary data obtained from the LKPD data of the Province in Sumatra Island for the period 2021-2023 which is sourced from the official website of the Audit Board of the Republic of Indonesia (BPK RI). The population in this study was 10 Provinces in Sumatra Island and used saturated samples. The data analysis technique used for this study was multiple linear regression analysis using IBM SPSS Version 25. The results of the study showed that the Size of the Regional Government had a positive and significant effect on the Level of Disclosure of LKPD, Regional Independence and Level of Dependence of the Regional Government had a negative and significant effect on the Level of Disclosure of LKPD, while Regional Wealth had no effect and was not significant on the Level of Disclosure of LKPD.
The Effect of Local Own-Source Revenue, General Allocation Funds, Budget Surplus/Deficit, and Capital Expenditure on Regional Loans Destira Prawinda; Kartika Rachma Sari; Siska Aprianti
Economic and Business Horizon Vol. 5 No. 4 (2026): July
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/ebh.5.4.2026.1479

Abstract

Regional loans play an important role in supporting regional development when local fiscal resources are insufficient. However, previous studies have reported inconsistent findings regarding the fiscal factors influencing regional loans. This study investigates the effects of local own-source revenue, the general allocation fund, budget surplus/deficit, and capital expenditure on regional loans in Indonesia. A quantitative approach was employed using balanced panel data from 17 provinces during 2020–2024 (85 province-year observations). Secondary data obtained from the audited Regional Government Financial Statements were analyzed using panel data regression with the Random Effect Model (REM) in EViews 13. The results indicate that local own-source revenue, budget surplus/deficit, and capital expenditure positively and significantly affect regional loans, whereas the general allocation fund has no significant effect. Simultaneously, all variables significantly influence regional loans. These findings suggest that regional loan decisions are primarily driven by fiscal capacity, budget conditions, and investment needs, providing updated evidence to support more effective regional fiscal management. The findings also provide practical implications for policymakers in formulating sustainable regional loan strategies while strengthening fiscal capacity and supporting long-term regional development.
Co-Authors Destira Prawinda Firmansyah Kartika Rachma Sari Selly Novanda Sari