Jurnal Nuansa Karya Akuntansi
Vol. 3 No. 3 (2025): Jurnal Nuansa Karya Akuntansi

Pengaruh Faktor Demografi, Sosial dan Ekonomi terhadap Financial Sustainability Pemerintah Daerah: Studi Empiris pada Kabupaten/Kota di Indonesia

Sari, Diah Permata (Unknown)
Sari, Vita Fitria (Unknown)



Article Info

Publish Date
27 Dec 2025

Abstract

This study aims to analyze the influence of demographic, social, and economic factors on the financial sustainability of local governments in Indonesia. This empirical study, conducted in districts/cities in 2022, intends to answer research questions related to the influence of demographic, social, and economic factors on financial sustainability. This research has a novelty by adding social factors in testing their influence on financial sustainability. The sampling technique was carried out using purposive sampling, with the multiple regression analysis method assisted by the SPSS version 25 program. The results showed that of the seven variables studied, three variables showed a significant influence on financial sustainability, namely population, GRDP, and investment level. Meanwhile, other variables such as population density, population age below 15 years, population age above 65 years, and education level did not show a significant influence on financial sustainability. The findings of this study make an important contribution to understanding the factors that influence the financial sustainability of local governments in Indonesia.

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Journal Info

Abbrev

jnka

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Nuansa Karya Akuntansi (JNKA) is a scientific journal published 3 times a year (April, August, and Desember) by the Universitas Negeri Padang in collaboration with The Institute of Indonesia Chartered Accountant (IAI). Jurnal Nuansa Karya Akuntansi (JNKA) focus on the accounting education, ...