Open AccessFiscal Distress of Local Government Study on Regencies/Cities in the Provinces of East Nusa Tenggara, Maluku, and North Maluku
Author(s) -
Abdul Halim,
Maria Odriana Veronica Moi,
Revrisond Baswir
Publication year - 2017
Publication title -
jurnal dinamika akuntansi/jurnal dinamika akuntansi
Language(s) - English
Resource type - Journals
eISSN - 2502-6224
pISSN - 2085-4277
DOI - 10.15294/jda.v8i2.9315
Subject(s) - decentralization , independence (probability theory) , local government , financial independence , dependency ratio , distress , financial distress , dependency (uml) , government (linguistics) , affect (linguistics) , business , geography , economic growth , socioeconomics , political science , financial system , economics , finance , demography , psychology , mathematics , engineering , statistics , sociology , population , philosophy , systems engineering , psychotherapist , linguistics , archaeology , law , communication
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.