Determinan Pinjaman Kebijakan Daerah Studi Kasus di Kabupaten Kota Provinsi Jawa Timur

Taufik Kurrohman

Abstract


This paper identified the determinant of municipal debt. The factors of determinant municipal debt such as: GDP per-capita, economic growth, PAD, DAU, capital expenditure, surplus/deficit, and political faktor. The method was multiple regression with 38 objects. The result was all independent variable (GDP per-capita, economic growth, PAD, DAU, capital expenditure, surplus/deficit, and political faktor) influence the dependent variable (municipal debt) it means all hypothesis accepted.



DOI: http://dx.doi.org/10.20961/jab.v9i2.97

Jurnal Akuntansi dan Bisnis (JAB)
ISSN 1412-0852 (print), 2580-5444 (online)
Published by Accounting Study Program, Faculty of Economics and Business, Universitas Sebelas Maret, Indonesia


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JAB on http://jab.fe.uns.ac.id/index.php/jab is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License

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