Khotimah, Suci Nurul (2026) Pengaruh Kepemimpinan Perempuan dan Partisipasi Anggota DPRD Perempuan Terhadap Proporsi Anggaran Berbasis Pro Gender Budgeting di Tingkat Kabupaten/Kota Provinsi Jawa Timur Tahun 2023 - 2025. Undergraduate thesis, UPN "Veteran" Jawa Timur.
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Abstract
This study aims to analyze the influence of female leadership and the participation of female members of Regional People's Representative Councils (DPRD) on the proportion of gender-responsive budgeting in regency and municipal governments in East Java Province, with Regional Own-Source Revenue (PAD) and the fiscal dependency ratio serving as control variables. The study employs a quantitative approach using secondary data obtained from Regional Revenue and Expenditure Budgets (APBD), Regional Government Work Plans (RKPD), and data on regional heads and DPRD members for the period 2023–2025. A saturated sampling technique was applied, resulting in a sample of 39 local governments consisting of 29 regencies, 9 municipalities, and 1 provincial government, yielding a total of 117 observations. Data were analyzed using panel data regression with the assistance of EViews 12 software. The results indicate that female leadership has no significant effect on the proportion of gender-responsive budgeting. In contrast, the participation of female DPRD members and Regional Own-Source Revenue (PAD) have a significant positive effect on the proportion of gender-responsive budgeting, while the fiscal dependency ratio has no significant effect. These findings suggest that the allocation of gender-responsive budgets is influenced not only by women's involvement in government but also by social, economic, and regional characteristics.
| Item Type: | Thesis (Undergraduate) | ||||||||
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| Subjects: | H Social Sciences > HJ Public Finance > HJ9701-9940 Public accounting. Auditing | ||||||||
| Divisions: | Faculty of Economic and Business > Departement of Accounting | ||||||||
| Depositing User: | Suci Nurul Kotimah | ||||||||
| Date Deposited: | 03 Jul 2026 06:48 | ||||||||
| Last Modified: | 03 Jul 2026 06:48 | ||||||||
| URI: | https://repository.upnjatim.ac.id/id/eprint/54513 |
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