PENGARUH PENDAPATAN ASLI DAERAH, DANA ALOAKSI UMUM, DAN BELANJA DAERAH TERHADAP KEMANDIRIAN DAERAH

Abstract

This research aims to examine the effect of Local Own-source Revenue (PAD), General Allocation Fund (DAU), and Local Expenditure on Local independence in districts /cities in East Java Province. The research applies quantitatively. Furthermore, the data collection technique used purposive sampling, in which the samples were based on determined criteria. The population consists of districts/cities Local Government in East Java Province. Moreover, the sample was some districts/cities in East Java Province with a high PAD value. In line with that, there was complete data for 6 districts/ cities in East Java Province as samples during the observation period of 2019- 2023. The data were secondary, in the form of the Realization Report of the Regional Revenue and Expenditure Budget (APBD) obtained from www.djpk.kemenkeu.go.id. In addition, the result indicates that PAD has a positive effect on local independence. On the other hand, both DAU and local expenditure does not affect local independence.