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This study used secondary data from audited financial statement issued by BPK in
www.bpk.go.id. The population of this study was all 473 local governments in Indonesia, consists of 33 provinces and 440 regenciescities. The
samples were taken by using a purposive sampling. The researcher took the 30 provinces in Indonesia as sample.
The samples consist of 30 provinces in Indonesia: 6 provinces in Java- Bali islands, and 24 provinces outside Java-Bali islands.
This information is presented in the table below:
Table 1 Sample Location
Location 2005
2006 2007
Number Number
Number
Java-Bali islands 6
20.00 6
20.00 6
20.00 Non Java-Bali
islands 24
80.00 24
80.00 24
80.00 Total
30 100.00
30 100.00
30 100.00
Actually, the researcher would use the combination of province, district, and municipalities’ data, but due to the difficulties in data accessibility, which is
the difficulties to access the data of PDRB district and municipalities, than the
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researcher only focus on the province data. Afterwards, due to year 2005 where there are only 30 provinces which have complete data on their financial
statements, the researcher than only uses 30 provinces as sample from year 2005-2007. The provinces which have no complete data are: Banten, North
Sulawesi, and North Maluku.
2. Descriptive Statistics
The descriptive statistics is intended to get the mean, maximum, minimum, deviation standard scores for all independent variables. The table
below shows the descriptive statistics:
Table 2 Descriptive Statistics of Independent Variables
N Minimum
Maximum Mean
Std. Deviation LocalTax
90 6000000000.
00 7202527438
121.02 8375420139
39.3560 1411855708213.
93500 LocalRetribution
86 85662300.04
6764617565 56.64
5538950628 9.3020
109925056380.1 3710
PDRBGrowth 89
.03 .76
.1671 .08194
RevenueSharing 89
1270066954 4.34
7133081682 876.00
5743773743 96.9010
1214371382218. 85600
