Research Article
The Effect of Capital Expenditures, Personnel Expenditures and Balancing Funds toward Regional Financial Independence in Regency Governments at West Java
@INPROCEEDINGS{10.4108/eai.2-12-2021.2320303, author={Neni Nurhayati and Dendi Purnama and Arief Nurhandika and Herma Wiharno}, title={The Effect of Capital Expenditures, Personnel Expenditures and Balancing Funds toward Regional Financial Independence in Regency Governments at West Java}, proceedings={Proceedings of the 2nd Universitas Kuningan International Conference on System, Engineering, and Technology, UNISET 2021, 2 December 2021, Kuningan, West Java, Indonesia}, publisher={EAI}, proceedings_a={UNISET}, year={2022}, month={8}, keywords={capital expenditure; personnel expenditure; balance fund and regional financial independence}, doi={10.4108/eai.2-12-2021.2320303} }- Neni Nurhayati
Dendi Purnama
Arief Nurhandika
Herma Wiharno
Year: 2022
The Effect of Capital Expenditures, Personnel Expenditures and Balancing Funds toward Regional Financial Independence in Regency Governments at West Java
UNISET
EAI
DOI: 10.4108/eai.2-12-2021.2320303
Abstract
This study aims to analyze the effect of capital expenditures, personnel expenditures and balancing funds on regional financial independence in the Regency Government of West Java Province in the 2015-2019 period. The research method used in this research is descriptive and verification method with a quantitative approach. The population used in this study were all districts in the West Java Province, with the sampling technique using the saturated sample technique or the census method, as many as 18 districts in the West Java Province. The type of data used in this study is secondary data obtained through the website of theMinistry of Finance of the Republic of Indonesia, Directorate General of Fiscal Balance (www.djpk.depkeu.go.id). The data analyzed in this study were obtained from the Realization Report of the Regional Revenue and Expenditure Budget (APBD). The data analysis technique used is panel data regression analysis. Technical analysis of data using panel data regression. The results show that capital expenditures and personnel expenditures have a positive and significant effect on regional financial independence, while balancing funds have a negative and significant effect on regional financial independence.