Analysis of Financial Independence of Regency/City Governments in Java Island Based on Comparison and High Local Original Revenue (PAD)

Illa Susilawati; Linda Nurlaela; Yenik Candra Kiranawati; Sulthan Yusuf Abdullah; Nabillah Adryantomo; Alfira Sofia

doi:10.18326/aicieb.v1i0.4

Illa Susilawati Student of Accounting Postgraduate, Universitas Pendidikan Indonesia, Bandung
Linda Nurlaela Student of Accounting Postgraduate, Universitas Pendidikan Indonesia, Bandung
Yenik Candra Kiranawati Student of Accounting Postgraduate
Sulthan Yusuf Abdullah Student of Accounting Postgraduate, Universitas Pendidikan Indonesia, Bandung
Nabillah Adryantomo Student of Accounting Postgraduate, Universitas Pendidikan Indonesia, Bandung
Alfira Sofia Department of Accounting, Indonesian University of Education, Bandung

DOI: https://doi.org/10.18326/aicieb.v1i0.4

Abstract

The independence of the Regional Government is very important because in Indonesia since 1999 regional autonomy has been applied. However, the achievement of good performance still cannot be fulfilled by all Cities/Regency. The purpose of this study was to determine the interrelationships and comparisons between various financial performance indicators in City/Regency Local Governments. All Cities/Regency on the island of Java are the population in this study. A sample of 113 Cities/Regency was taken based on predetermined criteria. A quantitative approach and descriptive analysis of all indicators were used to answer the research questions. The results of this study indicate that the comparison of PAD based on the type of region and regional potential in the five provinces on the island of Java is not evenly distributed. It was also found that the high PAD owned by the City/Regency became a factor supporting the high or increasing the value of other factors such as Total Assets and Total Capital Expenditure. This research is expected to reveal the performance of the City/Regency in terms of PAD and other related factors as an illustration of regional financial independence in the City/Regency.

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