JASS (Journal of Accounting for Sustainable Society)
Vol 3 No 02 (2021): JASS Edisi DESEMBER 2021

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 (STIE Sutaatmadja)
Rijal Fadillah (STIE Sutaatmadja)



Article Info

Publish Date
10 Dec 2021

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.

Copyrights © 2021






Journal Info

Abbrev

jass

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Description

Diterbitkan oleh Program Studi Akuntansi Sekolah Tinggi Ilmu Ekonomi Sutaatmadja. Dengan tujuan: 1) Menjadi media publikasi yang terpercaya dalam penyebarluasan ilmu akuntansi. 2) Menjadi media dokumentasi pemikiran yang berbasis pada ilmu akuntansi. 3) Menjadi media yang akan menunjang pengembangan ...