Journal of Contemporary Accounting
Volume 8 Issue 2, 2026

Economic determinants of local revenue: A study of Denpasar City

Rahmah, Syafira Kartika (Unknown)
Widajantie, Tituk Diah (Unknown)



Article Info

Publish Date
28 Aug 2026

Abstract

The purpose of this study is to analyze the effect of Gross Regional Domestic Product (GRDP), population, restaurants and government expenditure against local revenue, in Denpasar City. The independent variable in this study are GRDP, population, the number of restaurants and government spending while the dependent variable is local revenue. The data used are secondary data, specifically time-series data for the period 2010–2024 obtained from the Central Statistics Agency (BPS). The analysis method used is multiple linear regression analysis assisted by EViews 12 software. Before conducting the hypothesis test, classical assumption tests were first performed, covering tests for normality, multicollinearity, heteroscedasticity, and autocorrelation. The analysis findings indicate that, individually, GRDP and government spending have a positive and significant effect on local revenue in Denpasar City. Additionally, population size and the number of restaurants have a positive but insignificant effect on local revenue. This study aims to contribute to local governments in increasing local revenue through the management and maximization of influential economic factors.

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Journal Info

Abbrev

JCA

Publisher

Subject

Economics, Econometrics & Finance

Description

Journal of Contemporary Accounting (JCA) is a peer-reviewed journal published three times a year (January-April, May-August, and September-December) by Master in Accounting Program, Faculty of Economics, Universitas Islam Indonesia. JCA is intended to be the journal for publishing articles reporting ...