This research was conducted with the aim of analyzing the effect of regional original income and transfers to regions and village funds on the financial independence of districts/cities in Riau Province from 2018-2022. The dependent variable used in this study is Regional Financial Independence, then the independent variables are Regional Original Income, Transfers to Regions and Village Funds. This research uses a descriptive method with panel data regression analysis. The data used is secondary data obtained from the Ministry of Finance's website from 2018 to 2022, as many as 12 districts/cities in Riau Province. The analysis tool used is the software program Eviews 10. The results of this study indicate that Regional Original Income has a negative and significant effect on Regional Financial Independence, Transfers to Regions and Village Funds have a positive and significant effect on Regional Financial Independence. From the results of the F test, it shows that Regional Original Income, Transfers to Regions and Village Funds together have a positive and significant effect on Regional Financial Independence.
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