E-Jurnal Akuntansi
Vol. 35 No. 7 (2025)

Institutional and Economic Determinants of Ecological Fiscal Transfers in Indonesia

Puput Anggraeni Saputri (Unknown)
Novi Dirgantari (Unknown)
Iwan Fakhruddin (Unknown)
Ani Kusbandiyah (Unknown)



Article Info

Publish Date
20 Aug 2025

Abstract

This research aims to identify the factors that determine the allocation of ecological fiscal transfer, including the size of local governments, biodiversity program diversity, and revenue sharing from natural resources. The sampling method employs purposive sampling and is analyzed using multiple regression analysis. The population of this research is the local government that plans and implements ecological fiscal transfers recorded in the DJPK of the Ministry of Finance in 2021-2023 with an analysis sample of 32 data that implement and plan ecological fiscal transfer. The findings of this study suggest that the size of local governments and revenue sharing from natural resources positively influence ecological fiscal transfer, while the diversity of biodiversity programs negatively impacts ecological fiscal transfer.

Copyrights © 2025






Journal Info

Abbrev

akuntansi

Publisher

Subject

Economics, Econometrics & Finance

Description

E-JURNAL AKUNTANSI (EJA) E-Jurnal Akuntansi [e-ISSN 2302-8556] is an electronic scientific journal published online once a month. E-journal aims to improve the quality of science and channel the interest of sharing and dissemination of knowledge for scholars, students, practitioners, and the ...