Yuliana Sari
Politeknik Negeri Sriwijaya

Evada Dewata
Politeknik Negeri Sriwijaya

Hadi Jauhari
Politeknik Negeri Sriwijaya

Keywords : the financial self-sufficiency of local governments, financial distress, the age of the local government

Abstract

This study tries to prove how the influence of the financial self-sufficiency of local governments and the age of provincial governments in Indonesia on financial distress. The research population for all provincial governments in Indonesia for the 2017-2021 period used secondary data sourced from financial reports audited by the Supreme Audit Agency of the Republic of Indonesia. Using a saturated sample, the data is processed by multiple regression analysis. The results show that the financial self-sufficiency of local governments has no significant effect on financial distress. In contrast, the age of the local government has a significant negative effect on financial distress. This finding has implications for the provincial government, one of the steps to anticipate the occurrence of financial pain, so that the provincial government continues to manage all regional financial affairs effectively and efficiently is to make policies to prioritize spending not only for personnel expenditure but also for capital expenditure.

Daftar Pustaka

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UNDUH PDF

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Published
2023-10-18

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Published
Vol. 11No. 1 (2023): Simposium Nasional Akuntansi Vokasi (SNAV)