出版社：Lembaga Penelitian Universitas Swadaya Gunung Jati
摘要：This study aims to examine the factors that influence financial sustainability in government sector. The factors are chosen in terms of demographics, economics, social, and finance in the local government. The results of this study are important to be advice for district or city governments in Indonesia to make appropriate policies so that they can encourage financial sustainability without burdening the community. Financial sustainability is measured using elements in adjusted Operational Reports. The population of this study is the district / city government in Java on 2015- 2018 fiscal year. The research sample was taken using the purposive sampling method, obtained a sample of 414 as research observations. Data analysis method used is panel data multiple regression analysis with Eviews version 10. The results of this study indicate that the population, and debt to income ratio negatively affect financial sustainability, financial independence has a positive effect on financial sustainability. Meanwhile gross regional domestic product and the human development index have no effect on financial sustainability in local governments.
关键词：Financial sustainability; Human development index; Financial independence; Local government; Debt to revenue ratio
