Indonesian Journal of Applied Accounting and Finance
Vol. 3 No. 1 (2024): June

The Effect of Capital and Personnel Expenditures on the Level of Regional Financial Autonomy in Yogyakarta

Nafisya, Aliyana Salma (Unknown)
Faiz, Ihda Arifin (Unknown)

Article Info

Publish Date
30 Jun 2024

Abstract

Yogyakarta has high spending on capital and personnel expenditures, with the regional financial dependency rate remaining high. This study investigates the impact of capital and personnel expenditures on Yogyakarta's level of regional financial autonomy. This study utilized a quantitative method and analyzed data from all regencies and cities in Yogyakarta between 2015 and 2022. A total of 40 observations were based on a purposive sampling approach and examined using linear regression. The findings indicate that both variables have a significant negative impact on the level of regional financial autonomy. The study results can guide future financial management strategies for the regional government. In addition, this study contributes to the understanding of regional financial autonomy characteristics, particularly in Yogyakarta.

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Journal Info
Indonesian Journal of Applied Accounting and Finance
Website

Abbrev

akumulasi

Publisher

Sekolah Vokasi Universitas Sebelas Maret

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Description

The purpose of this journal is to publish the research results and thoughts on applied accounting and finance which is relevant to the development of accounting and finance professions and practices in Indonesia. This journal covers research in the following areas: Financial Accounting Public Sector ...