ANALISIS PENGARUH PENDAPATAN DAERAH TERHADAP BELANJA MODAL PEMERINTAH DAERAH KABUPATEN DAN KOTA DI PROVINSI JAWA TIMUR

Miranti Anggun Pratiwi, M. Cholid Mawardi, Hariri Hariri

Abstract


The purpose of this study was to determine the effect of Regional Original Income, General Allocation Funds, and Special Allocation Funds on Capital Expenditures. So that the results of the study show, Based on the F test calculation or simultaneous testing, it shows that Regional Original Revenue (PAD), General Allocation Fund (DAU), and Special Allocation Fund (DAK) jointly affect Capital Expenditures. Based on the results of the partial test, it shows that Regional Original Income (PAD) has a positive and significant effect on Capital Expenditures. Based on the partial test results indicate that the General Allocation Fund (DAU) has a positive and significant effect on Capital Expenditures. Based on the partial test results indicate that the Special Allocation Fund (DAK) has a positive and significant effect on Capital Expenditures.

Keywords : Regional Income, Local Government Capital Expenditure (PAD, DAK, DAU)


Full Text:

PDF

Refbacks

  • There are currently no refbacks.


e_Jurnal Ilmiah Riset Akuntansi is indexed by:

e_Jurnal Ilmiah Riset Akuntansi is licensed under a Creative Commons Attribution 4.0 International License