FAKTOR-FAKTOR YANG MEMENGARUHI PERUBAHAN ALOKASI BELANJA MODAL
Journal Title: Jurnal Akuntansi - Year 2018, Vol 6, Issue 1
Abstract
The aim of this study istoexamineand find scientificevidence about the impactintochangingin original local government revenue, general allocation grant, special allocation fund, and unspent funds toward thechangingin the allocation of capital expenditure on regenciesin Indonesia. The sample of thisstudyarethe regenciesin Indonesiataken bypurposive sampling method. The analysis method thatappropriatein this study is multiple linier regressions.The result of the data test proves that the changingof original local government revenue does not affect in the changingof capital expenditure allocation, the changingof general allocation grant negatively affected the changingof capital expenditure allocation, the changingof special allocation fund haspositive effect to the changingof capital expenditure allocation, and the changingof unspent funds have positive effect to the changingof capital expenditure allocation. The conclusionof this study can be used as a reference in making a budget in order to achieve an effective and efficient budget, and can optimize the potential of the region, especially for public services. This study differs from prior research whichusing only local government budget changes in the same year without involving the realization.
Authors and Affiliations
Filma Ayu Dian Palupi, Sulardi Sulardi
Keywords
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- EP ID EP300605
- DOI 10.24964/ja.v6i1.563
- Views 116
- Downloads 0
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