Value Relevance: Jurnal Akuntansi
Vol. 1 No. 3 (2023): Jurnal Value Relevance

Level of Regional Financial Independencein the Eastern Region of Indonesia: Regional Original Income, Employee Expendituresand Capital Expenditures

Muhamad Ashari (Universitas Yapis Papua)
Junaedy (Universitas Yapis Papua)



Article Info

Publish Date
30 Sep 2023

Abstract

Regional financial independence is an indicator of a region's ability to carry out regional activities independently without depending on other parties. Regional financial independence is generally influenced by several factors. One factor of independence is Regional Original Income. This research aims to examine the influence of Regional Original Income, employee expenditure, and capital expenditure on the level of regional financial independence. The research method used is quantitative replication research with multiple linear regression analysis as the analysis method. The research sample was 65 consisting of 17 regions with 5 (five) years of observation. The research results show that local revenue and employee expenditure influence the level of regional financial independence, while capital expenditure does not have a significant influence on the level of regional financial independence.

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Journal Info

Abbrev

vrja

Publisher

Subject

Description

Value-Relevance is a accounting journal publication containing articles in the fields of Financial Accounting, Management Accounting, Cost Accounting, Tax Accounting, Public Sector Accounting, Behavioral Accounting, Forensic Accounting, Sustainability Accounting, Multiparadigm Accounting, Accounting ...