Open AccessThe Effect Of Levarage, Legislative Measures, Intergovernmental Revenue And Regional Tax Revenue On Regency/City Government Financial In Indonesia
Author(s) -
Indi Aprianto
Publication year - 2021
Publication title -
international journal of applied finance and business studies/international journal of applied finance and business
Language(s) - English
Resource type - Journals
eISSN - 2809-9982
pISSN - 2338-3631
DOI - 10.35335/ijafibs.v9i3.3
Subject(s) - legislature , revenue , leverage (statistics) , nonprobability sampling , local government , tax revenue , business , finance , government revenue , economics , public economics , geography , political science , population , public administration , demography , archaeology , sociology , machine learning , computer science
This study aims to determine the effect of leverage, the size of the legislative, intergovernmental revenue and local tax revenues to financial performance of districts/cities in Indonesia. The analysis models is the multiple linear regression analysis. The sample in this study are 45 districts/cities in Indonesia. The type of the data in this research is secondary data. The sampling method is a purposive sampling method. And the data processing using SPSS. The results contained in this research is the size of the legislature and local tax revenue is partially significant effect on the financial performance of districts/cities in Indonesia. And other result is leverage, the size of the legislative, intergovernmental revenue and local tax revenues together has a significant effect on the financial performance of districts/cities in Indonesia.