Kemandirian Keuangan Daerah, Ketergantungan Keuangan Daerah dan Efisiensi Keuangan Daerah terhadap Keuangan Keberlanjutan pada Kabupaten/Kota di Provinsi Sumatera Barat
DOI:
https://doi.org/10.47080/gmgahh14Keywords:
Financial Sustainability, Financial Independence, Financial Dependence, Regional Financial EfficiencyAbstract
Financial sustainability is essential to maintain fiscal stability and ensure the continuity of public services. The fluctuating surplus/deficit ratios of districts/cities in West Sumatra Province during 2019–2023 reflect challenges in financial management, particularly due to declining local revenue (PAD) and rising expenditures during the COVID-19 pandemic. This study analyzes the effects of regional financial independence, financial dependence, and financial efficiency on financial sustainability. Using a panel data regression method, secondary data were obtained from the 2019–2023 Regional Government Financial Reports (LKPD), comprising 380 observations from 19 districts/cities. The results show that financial independence and efficiency have a positive and significant effect, while financial dependence has no significant effect. Simultaneously, the three variables significantly affect financial sustainability. These findings highlight the importance of increasing PAD and improving budget efficiency to achieve sustainable regional finances.
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