PENGARUH DESENTRALISASI FISKAL TERHADAP PERTUMBUHAN EKONOMI KABUPATEN / KOTA PROVINSI KALIMANTAN UTARA 2018-2022

Based on the context provided, the author aims to investigate the impact of fiscal decentralization on economic growth, considering variables such as Local Own-Source Revenue (PAD), regional investment, and regional expenditure. Panel data from four districts and one city spanning from 2018 to 2022 are used in this study. The Random Effect method is chosen as the preferred approach. The research findings indicate that Local Own-Source Revenue significantly influences economic growth, regional investment has a significant effect on economic growth, and regional expenditure also significantly impacts economic growth in districts/cities in North Kalimantan Province. Together, Local Own-Source Revenue, regional investment, and regional expenditure contribute 81% to economic growth in districts/cities in North Kalimantan Province.