Pengaruh Pendapatan Asli Daerah, Leverage, Dana Alokasi Umum, dan Dana Alokasi Khusus terhadap Kemandirian Keuangan Daerah: Studi Empiris pada Laporan Keuangan Kabupaten/Kota di Provinsi Sumatera Barat Tahun 2013-2017

This study has factors that influence of local government revenue,
leverage, general allocation fund, and special allocation fund on financial self
sufficiency of districts / cities in Sumatera Barat Province. The data used are
secondary data and sample samples using purposive sampling method. The
research sample was 19 districts and cities in Sumatera Barat Province. The
results showed that local government revenue, general allocation fund, and
special allocation fund had a positive significant influence on financial self
sufficiency. However, leverage and has no influence on financial self sufficiency.
The Regional Government is expected to achieve regional financial
independence. Local governments must make a decision to create regional
financial independence to finance local government in the central government
which can be reduced.