Factors Affecting Employee Expenditures in Provincial Governments in Indonesia
DOI:
https://doi.org/10.31851/jmwe.v23i2.21986Abstract
The study on the factors influencing personnel expenditures was conducted using linear regression on panel data with Eviews 13 software. The study sample consisted of 34 of the 38 provincial governments in Indonesia, selected through purposive sampling based on specific criteria. Secondary data, in the form of budget execution reports (LRA), were obtained from official sources at the Supreme Audit Agency of the Republic of Indonesia (BPK RI). The results of the study indicate that local government revenue and special allocations have a positive and significant effect on salary expenditures, whereas general allocations and revenue sharing do not have a significant effect. Overall, 98.57% of the variation in personnel expenditures can be explained by the independent variables in this study, as indicated by the adjusted R-squared value of 0.985733.
References
The study on the factors influencing personnel expenditures was conducted using linear regression on panel data with Eviews 13 software. The study sample consisted of 34 of the 38 provincial governments in Indonesia, selected through purposive sampling based on specific criteria. Secondary data, in the form of budget execution reports (LRA), were obtained from official sources at the Supreme Audit Agency of the Republic of Indonesia (BPK RI). The results of the study indicate that local government revenue and special allocations have a positive and significant effect on salary expenditures, whereas general allocations and revenue sharing do not have a significant effect. Overall, 98.57% of the variation in personnel expenditures can be explained by the independent variables in this study, as indicated by the adjusted R-squared value of 0.985733.
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