PENGARUH PENDAPATAN ASLI DAERAH, DANA BAGI HASIL, DAN DANA ALOKASI UMUM TERHADAP KEMANDIRIAN KEUANGAN DAERAH (STUDI KASUS PADA KABUPATEN/KOTA DI PROVINSI JAWA TIMUR)

Abstract

This research aims to analyze the effect of Local-owned Source Revenue (PAD), Balancing Funds (DBH), and General Allocation Funds (DAU) on the local financial independence level, especially in districts/cities in East Java province. The research applies quantitatively with multiple linear regression as the data analysis technique. Furthermore, the population consists of districts/cities in East Java province. The data collection technique used purposive sampling. In line with that, there were 29 districts and 9 cities in East Java province. The data were taken for 3 years (2021-2023). In total, there were 114 data samples collected. Moreover, the data analysis technique used multiple linear regression with SPSS 26 version. The result shows that PAD has a positive and significant effect on local financial independence. The higher the PAD of districts/cities is, the higher the local financial independence level will be. However, DBH and DAU have a negative effect on the local financial independence level. The higher the receipt from central funds is, the lower the local financial independence level will be.