Published: 2024-10-01
Determinan Fiscal Stress (Tekanan Anggaran) pada Pemerintah Daerah Provinsi Sumatera Selatan
DOI: 10.35870/jemsi.v10i5.2988
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Abstract
Tujuan kajian berikut adalah menyelidiki hubungan Pemasukan Asli Daerah, Pendapatan Daerah Lainnya, dan Belanja Pegawai terhadap Tekanan Anggaran pada pengelola lokal Provinsi Sumatera Selatan. 15 kab/kota di Provinsi Sumatera Selatan pada tahun 2018-2022 dijadikan sampel kajian ini. Kajian ini menerapkan teknik analisis regresi berganda dengan menggunakan Eviews 12 sebagai alat uji hipotesis dengan pendekatan metode terbaik. Bersifat kuantitatif dan menggunakan data sekunder berupa LHP LKPD yang dapat diunduh melalui www.e-ppid.bpk.go.id. Temuan studi ini menyatakan bahwa penerimaan asli daerah memiliki dampak negatif signifikan terhadap tekanan fiskal, biaya pegawai/tenaga kerja mempunyai dampak positif signifikan terhadap tekanan fiskal, dan pendapatan daerah lainnya tidak mempunyai pengaruh terhadap tekanan fiskal. Ketiganya memberikan dampak signifikan kepada tekanan fiskal.
Keywords
Pendapatan Asli Daerah; Pendapatan Daerah Lainnya; Belanja Pegawai; Fiscal Stress.
Article Information
This article has been peer-reviewed and published in the JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi). The content is available under the terms of the Creative Commons Attribution 4.0 International License.
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Issue: Vol. 10 No. 5 (2024)
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Section: Articles
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Published: %750 %e, %2024
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License: CC BY 4.0
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Copyright: © 2024 Authors
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DOI: 10.35870/jemsi.v10i5.2988
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