Electronic Theses and Dissertation

Abstrak penelitian ini mengkaji pengaruh dana alokasi umum (dau), dana alokasi khusus (dak), dana otonomi khusus (dok), dan belanja modal terhadap kemandirian keuangan daerah pada 72 pemerintah kabupaten/kota di provinsi aceh, papua, dan papua barat selama periode 2018–2022. menggunakan pendekatan kuantitatif dan analisis regresi linier berganda terhadap data sekunder, hasil penelitian menunjukkan bahwa secara simultan keempat variabel berpengaruh signifikan terhadap kemandirian keuangan daerah. secara parsial, dau, dak, dan dok berpengaruh positif signifikan, sedangkan belanja modal berpengaruh negatif atau tidak signifikan. temuan ini mengindikasikan bahwa ketergantungan tinggi terhadap transfer dana, khususnya dok, dapat menurunkan inisiatif peningkatan pendapatan asli daerah. pengelolaan belanja modal yang lebih efektif diperlukan untuk memperkuat kemandirian fiskal melalui pembangunan infrastruktur dan pertumbuhan ekonomi daerah. kata kunci: dana alokasi umum, dana alokasi khusus, dana otonomi khusus, belanja modal, kemandirian keuangan daerah.

ABSTRACT This study aims to examine the effect of General Allocation Funds (DAU), Special Allocation Funds (DAK), Special Autonomy Funds (DOK), and Capital Expenditure on Regional Financial Independence in district/city governments in Aceh, Papua, and West Papua provinces. Employing a quantitative approach, the research utilizes multiple linear regression analysis based on secondary data from official regional financial reports and the Ministry of Finance, covering the period from 2018 to 2022 and comprising 72 local government units. The findings show that simultaneously, DAU, DAK, DOK, and Capital Expenditure significantly influence regional financial independence. Partially, DAU, DAK, and DOK have a significant positive effect, while Capital Expenditure shows a negative or insignificant impact. These results suggest that high reliance on intergovernmental transfers, especially DOK, tends to reduce the initiative of local governments in optimizing their own-source revenue. Furthermore, effective management of capital expenditures is essential to improve infrastructure and stimulate local economic growth, which in turn can strengthen fiscal independence. Keywords: General Allocation Funds, Special Allocation Funds, Special Autonomy Funds, Capital Expenditure, Regional Financial Independence.