The Effect Of Regional Original Incomee And Balanced Funds On Regional Expenditures In East Kalimantan Province
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Date
2021-12Author
Rahim, Achmad Adri
Ellyawati, Noor
Rahayu, Vitria Puri
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Government with openness has become a demand in Indonesia. This has led to increased
demands for transparency and accountability. These two aspects become very important in the
management of government, including in the field of regional financial management and
regional financial management, this itself cannot be separated from what is called Regional
Original Revenue, Balancing Funds and Regional Expenditures. This study aims to determine the
effect of Regional Original Income and Balancing Funds on Regional Expenditures in East
Kalimantan Province. Data collection is carried out at the Central Statistics Agency of East
Kalimantan Province in the form of a APBD realization report for 15 periods, namely the 2005- 2019 fiscal year. Based on the results of the t test, it shows that the two independent variables
are smaller than the significance level, so that there is a partial and significant effect between
Regional Original Income and Balancing Funds on Regional Expenditures in East Kalimantan
Province. Based on the results of the f test, the sig value of 0.000 <0.05, it can be concluded that
the Regional Original Income and the Balancing Fund have a simultaneous and significant effect
on regional spending. in East Kalimantan Province.