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All Journal Jurnal Akuntansi & Auditing Indonesia Journal of Economics, Business, & Accountancy Ventura Indonesian Journal of Business and Entrepreneurship (IJBE) Jurnal ASET (Akuntansi Riset) Jurnal Sisfokom (Sistem Informasi dan Komputer) International Journal of Supply Chain Management Jurnal Pendidikan Akuntansi dan Keuangan Jurnal Akuntansi dan Bisnis Jurnal Ilmiah Ekonomi Global Masa Kini Jurnal Akuntansi Journal of Accounting Auditing and Business Bina Ekonomi: Majalah Ilmiah Fakultas Ekonomi Universitas Katolik Parahyangan Healthy Journal JRABA e-Jurnal Apresiasi Ekonomi
Hamzah Ritchi
Universitas Padjadjaran
Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Medicine & Pharmacology Nursing Public Health Social Sciences Transportation

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Journal : Journal of Economics, Business,

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Do the Growth of Original Local Government Revenues and the Growth of Capital Expenditure Affect Fiscal Stress? Iqbal Lhutfi; Hamzah Ritchi; Ivan Yudianto
Journal of Economics, Business, & Accountancy Ventura Vol 23, No 1 (2020): April - July 2020
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v23i1.1727

Abstract

This study aims to determine and analyze the effect of original local government revenue growth and local government capital expenditure growth on fiscal stress in regencies/municipalities in West Java Province. This study employed all 27 regencies/municipalities in West Java Province in 4 (four) periods from 2013 to 2016. This study used multiple regression analysis (panel data) and performed classical assumption tests. Because in the literature, no measurement meets the characteristics of local government budgets in Indonesia. The authors introduced a new approach by applying the fiscal capacity formula to measure fiscal stress. This study's results indicate that the growth in original local government revenue and the growth in local government capital expenditures simultaneously have a positive effect on fiscal stress in regencies/municipalities in West Java Province. The growth of local government revenue partially has a negative effect on fiscal stress in regencies and municipalities in West Java Province. The growth of capital expenditures partially has an insignificant effect on fiscal stress in regencies and municipalities in West Java Province. This research implies that the measurement of fiscal pressure is carried out using the fiscal capacity index as a new alternative that can be used by local governments to design policies.
Co-Authors Ade Laide Debora Adhi Alfian Adjeng Kartika Rizkiana Arie - Pratama Dede Abdul Hasyir Dini Rosdini Eko Setyanto Endah Sundaning Kinanti Erika Handayani Evrina Budiastuti Fatania Latifa Fauzi Purwa Nugraha Ilya Avianti, Ilya Iqbal Lhutfi Iqbal Lhutfi Ivan Yudianto Kharisma Setiono Larasati Sugianto Legi - Mugiarty Nanny Dewi Tanzil Noer Fitri Evayanti Prima Yusi Sari Rizal Alfian Rizky Fisa Abadi Rochman Marota Sofik Handoyo Sofik Handoyo Syaifudin, Mohamad uswatun khasanah Vecco Suryahadi Saputro Yosini Deliana Zaldy Adrianto