Journal of Accounting, Entrepreneurship and Financial Technology (JAEF)
Vol 2 No 2 (2021): Journal of Accounting, Entrepreneurship and Financial Technology

MOBILISATION OF LOCAL OWN-SOURCE REVENUE IN EAST JAVA PROVINCE

Augy Ladyana Firstyanto (Fakultas Ekonomi, Universitas Negeri Surabaya)
Dian Anita Nuswantara (Universitas Negeri Surabaya)



Article Info

Publish Date
07 Apr 2021

Abstract

The purpose of this research is to analyze the influence of the fiscal decentralization level, the form of government administration, and the regional leading sector to the level of Local Own-Source Revenue mobilization in regencies and cities in East Java Province in the period of 2014 – 2018. The chosen populations are regencies and cities that are registered in East Java Province in 2014 – 2018. Multiple Linear Regression Analysis is an analysis method that is used in this study, using the SPSS 23 software. This study finds that the fiscal decentralization level has an influence on the Local Own-Source Revenue mobilization level, while the form of government administration and the regional leading sector have no influence on the Local Own Source Revenue mobilization level.

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Journal Info

Abbrev

JAEF

Publisher

Subject

Economics, Econometrics & Finance

Description

Coverage of JAEF includes, but is not limited to issues surrounding: Financial Accounting and Reporting, Capital Market. Management Accounting, Behavioral issues in Accounting. Accounting and Information System, Auditing. Taxation, Accounting Education, Corporate Governance, Professional Ethics. ...