Syahda, Aliffia Dewi (2026) Pengaruh Kemandirian Keuangan, Ketergantungan Keuangan, Efisiensi Belanja, dan Solvabilitas Anggaran terhadap Financial Distress Pemerintah Daerah di Indonesia. Undergraduate thesis, UPN Veteran Jawa Timur.
|
Text (Cover)
22013010005.-cover.pdf Download (834kB) | Preview |
|
|
Text (Bab 1)
22013010005.-bab1.pdf Download (282kB) | Preview |
|
![[img]](https://repository.upnjatim.ac.id/style/images/fileicons/text.png) |
Text (Bab 2)
22013010005.-bab2.pdf Restricted to Repository staff only until 26 May 2028. Download (337kB) |
|
|
Text (Bab 3)
22013010005.-bab3.pdf Restricted to Repository staff only until 26 May 2028. Download (373kB) |
|
|
Text (Bab 4)
22013010005.-bab4.pdf Restricted to Repository staff only until 26 May 2028. Download (378kB) |
|
|
Text (Bab 5)
22013010005.-bab5.pdf Download (209kB) | Preview |
|
|
Text (Daftar Pustaka)
22013010005.-daftarpustaka.pdf Download (218kB) | Preview |
|
|
Text (Lampiran)
22013010005.-lampiran.pdf Restricted to Repository staff only until 26 May 2028. Download (845kB) |
Abstract
This study aims to analyze the effect of financial independence, financial dependency, expenditure efficiency, and budget solvency on the financial distress of local governments in Indonesia. Local government financial distress reflects a condition of financial pressure characterized by the inability of local governments to maintain a sustainable balance between revenue and expenditure. This study employed a quantitative approach with a causal associative research design. The population of this study consisted of all provincial governments in Indonesia during the 2021–2024 period. The sampling technique used was saturated sampling, resulting in 34 provincial governments as the research sample. The data used were secondary data in the form of local government financial statements obtained from the official websites of provincial governments. The data analysis technique employed panel data regression using EViews 13 software. The results show that financial independence has a negative effect on local government financial distress. Financial dependency has no effect on local government financial distress. Expenditure efficiency has a positive effect on local government financial distress. Budget solvency also has a positive effect on local government financial distress. These findings indicate that regional fiscal conditions are strongly influenced by the ability of local governments to manage revenue sources, allocate expenditures, and maintain sustainable financial capacity.
| Item Type: | Thesis (Undergraduate) | ||||||||
|---|---|---|---|---|---|---|---|---|---|
| Contributors: |
|
||||||||
| Subjects: | H Social Sciences > HN Social history and conditions. Social problems. Social reform | ||||||||
| Divisions: | Faculty of Economic and Business > Departement of Accounting | ||||||||
| Depositing User: | Aliffia Dewi Syahda | ||||||||
| Date Deposited: | 26 May 2026 08:46 | ||||||||
| Last Modified: | 26 May 2026 08:46 | ||||||||
| URI: | https://repository.upnjatim.ac.id/id/eprint/52917 |
Actions (login required)
 |
View Item |