The Affecting of Regional Original Revenue, General Allocation Fund, Special Allocation Fund and Revenue Sharing Fund on Capital Expenditures in Central Java
Abstract
The goal of this research is to figure out how region original revenue, general fund allocation, specific fund allocation, and the Revenue Sharing Fund affect capital spending Methods of saturation sampling, the population in this study was comprised of twenty-nine regencies and six cities in Central Java from 2016 to 2018. The data used in this study is secondary data gathered from the budget realization report of the Financial Supervisory Agency of Central Java Province. Multiple linear regression analysis is used in the analytical procedure. The Capital Expenditure is influenced by General Fund Allocation, Specific Fund Allocation, and Revenue-sharing Fund, although Region Original Revenue has no impact on the capital expenditure.
Keywords
Full Text:
PDFReferences
Aditya, D. M E., & Maryono. (2018). Pengaruh Pendapatan Asli Daerah, Dana Alokasi Umum, Dana Alokasi Khusus, Dana Bagi Hasil Terhadap Belanja Modal Studi Pada Provinsi/Wilayah Kalimantan dan Sulawesi. Prosiding Sendi_U, ISBN: 978-979-3649- 99-3.
Aditya, N. Y., & Dirgantari, N. (2017). Pengaruh Pendapatan Asli Daerah, Dana Alokasi Umum, Dana Alokasi Khusus, Dan Sisa Lebih Pembiayaan Anggaran Terhadap Belanja Modal Pada Kabupaten Dan Kota Di Jawa Tengah Tahun 2013- 2015. Kompartemen, XV (1).
Ayem, S. & Pratama, D. D. (2018). Pengaruh Pertumbuhan Ekonomi, Dana Alokasi Umum,Dana Alokasi Khusus Dan Pendapatan Asli Daerah Terhadap Belanja Modal. Jurnal Akuntansi, ISSN: 2549-9637.
Dewi, S. P., & Suyanto. (2015). Pengaruh Pertumbuhan Ekonomi, Pendapatan Asli Daerah, Dana Alokasi Umum, Dana Alokasi Khusus Terhadap Belanja Modal Pada Provinsi Jawa Tengah. Jurnal Akuntansi, 3 (1)
Fadillah, S. R. (2017). Pengaruh Pendapatan Asli Daerah, Dana Alokasi Umum, Dana Alokasi Khusus Dan Dana Bagi Hasil Terhadap Belanja Modal (Studi Empiris Pada Pemerintah Kabupaten / Kota Di
Provinsi Sumatera Barat Periode 2011 - 2014)
Jati, Kuat Waluyo. (2018) . The Effect Of PAD, DAU, and Employee Expenses On Capital Expenditures with Population Density as a Moderating Variable. JDA vol.11, No 2
Jumiati, Eva & Indriani, Mirna. (2019). The Influence Of Regional Revenue, Balance Funds, Special Autonomy Funds, And Economic Growth On Capital Expenditure Allocation. JAROE Vol.2.(2). 2019.
Juniawan, M. A., & Suryantin ,N. P. (2018). Pengaruh Pad, Dau Dan Dak Terhadap Belanja Modal Kota Dan Kabupaten Di Provinsi Bali
Nurlis. (2016). The Factors Affecting Of The CAPITAL Expenditure Allocation Case : The Local Goverment Of Indonesia. ISSN 2222-1697 Vol 7 no1, 2016
Saud, Ilham Maulana & Asterina, Eka (2020). Factors Affecting Capital Expenditure Allocation: Empirical Evidence From Regency/City Government in Indonesia.
Suyanto, (2010). Flypaper Effect Theory Dalam Implimentasi Kebijakan Desentralisasi Fiskal. JEP, Vol 11,No 1, 2010
Wahono, Jannah, R., & Budi. (2017). Pengaruh Pendapatan Asli Daerah (Pad), Dana Alokasi Umum (Dau), Dana Alokasi Khusus (Dak), Dan Dana Bagi Hasil (Dbh) Terhadap Pengalokasian Belanja Modal (Studi Kasus Pemerintahan Kabupaten Gresik Periode 2009–2015)
Bahri, S. (2018). Metodologi PenelitianBisnis. Yogyakarta: Penerbit ANDI.
Ghozali, I. (2018). Aplikasi Analisis Multivariate dengan Program IBM SPSS 25. Semarang: Badan Penerbit UniversitasDiponegoro.
Suliyanto. (2011). Ekonometrika Terapan Teori dan Aplikasi dengan SPSS. Yogyakarta: Penerbit Andi.
DOI: https://doi.org/10.37058/jak.v18i2.8336
Refbacks
- There are currently no refbacks.
Copyright (c) 2023 JURNAL AKUNTANSI
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
Jurnal Akuntansi by Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Siliwangi is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
Based on a work at http://jurnal.unsil.ac.id/index.php/jak.
Jurnal Akuntansi Visitor Counter JAK Stats