Jurnal Dinamika Akuntansi
Vol 8, No 2 (2016): September 2016

FISCAL DISTRESS OF LOCAL GOVERNMENT STUDY ON REGENCIES/CITIES IN THE PROVINCES OF EAST NUSA TENGGARA, MALUKU, AND NORTH MALUKU

Halim, Abdul ( Universitas Gadjah Mada)
Moi, Maria Odriana Veronica ( Universitas Gadjah Mada)
Baswir, Revrisond ( Universitas Gadjah Mada)

Article Info

Publish Date
23 Mar 2017

Abstract

This study aims to examine the factors that influence the occurrence of fiscal distress in local government. The degree of decentralization, local financial dependency ratio and local financial independence ratio were used to predict fiscal distress. The method used in this study is a quantitative research and used the regencies/cities in the province of East Nusa Tenggara, Maluku and North Maluku were taken as samples. The results showed different result with previous studies, that the degree of decentralization, local financial dependency ratio and local financial independence ratio do not affect the fiscal distress.

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Journal Info
Jurnal Dinamika Akuntansi
Website

Abbrev

JDA

Publisher

Universitas Negeri Semarang

Subject

Economics, Econometrics & Finance

Description

Jurnal Dinamika Akuntansi mempublikasikan hasil kajian teoritis maupun kajian empiris yang meliputi: akuntansi keuangan, pasar modal, akuntansi manajemen, akuntansi sektor publik, auditing, sistem informasi, perpajakan, dan pendidikan ...