Pengaruh Jumlah Penduduk, Indeks E-government, Umur Pemerintah Daerah, Temuan Audit, dan Leverage Terhadap Kemandirian Fiskal Daerah (Studi pada Pemerintah Kabupaten/Kota di Indonesia)

Abstract

This study aims to analyze the influence of population size, e-government index, local government age, audit findings, and leverage on regional fiscal independence. The population of this study consists of all district and city governments in Indonesia 2024. The sampling technique used in this research is non-probability sampling with a purposive sampling approach. The research results obtained show that population size, e-government index, local government age, and leverage have a positive and significant effect on regional fiscal independence. Meanwhile, audit findings have a negative and significant effect on regional fiscal independence. In addition, the control variables, namely regional area size and the education level of the regional head, do not have a significant effect on regional fiscal independence.