PENGARUH UKURAN DAERAH, DANA ALOKASI UMUM, DAN BELANJA MODAL TERHADAP KEMANDIRIAN KEUANGAN DAERAH PEMERINTAH PROVINSI DI INDONESIA

GITA MAYASARAH. The Influence of Regional Size, General Allocation Fund, and Capital Expenditure on Local Financial Independence. Faculty of Economics Universitas Negeri Jakarta. 2018. Advisor: (1) Adam Zakaria, S.E.Akt, M.Si, Ph.D; (2) Dr. Choirul Anwar, MBA, MAFIS, CPA This research aims to analyze and test the influence of regional size, general allocation fund, and capital expenditure on local financial independence. Population in this research is all of province in Indonesia. Sample is selected with purposive sampling method so 32 provinces are selected for sample that results 96 observations on 2014-2016 time range. Data is analyzed with multiple regression analysis. This research results showed that regional size and general allocation fund had positive significant effect on local financial independence meanwhile capital expenditure didn’t have significant effect on local financial independence. Independent variables regional size, general allocation fund, and capital expenditure can explain the dependent variable regional financial independence by 74.51% coefficient of determination Limits of this research are: (1) Existed research about this topic is still limited and not varies; (2) This research only studied 3 years period; (3) This research is done on all of Province in Indonesia without any specific criteria; and (4) There’s still 25.49% variables that affect local financial independence that is not included in this research. Keywords: Regional Size, General Allocation Fund, Capital Expenditure, Local Financial Independenc