Pengaruh Pertumbuhan Ekonomi, Pendapatan Asli Daerah, Dana Alokasi Umum, Dana Alokasi Khusus, Dan Dana Bagi Hasil Terhadap Belanja Modal (Studi Pada Pemerintah Kabupaten dan Kota se-Provinsi Jawa Tengah Tahun Anggaran 2016-2018)

Pambudi, Adi Noor and , Dr. Dra. Erma Setiawati, M.M., Ak,CA. (2022) Pengaruh Pertumbuhan Ekonomi, Pendapatan Asli Daerah, Dana Alokasi Umum, Dana Alokasi Khusus, Dan Dana Bagi Hasil Terhadap Belanja Modal (Studi Pada Pemerintah Kabupaten dan Kota se-Provinsi Jawa Tengah Tahun Anggaran 2016-2018). Skripsi thesis, Universitas Muhammadiyah Surakarta.

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Abstract

In Indonesia, the regional budget document is called the Regional Revenue and Expenditure Budget (APBD). Both for regencies and cities, it gives the local government the flexibility to explore the potential of financial resources in their area while at the same time being able to allocate resources to regional expenditures according to the needs and aspirations of the people in their area. Thus, this study aims to find empirical evidence whether general allocation funds, original income, and special allocation funds affect capital expenditures in district/city governments throughout Central Java in 2017-2019. The population in this study were all Islamic commercial banks in Indonesia. The unit of analysis used is the report on the realization of the APBD for the 2017 to 2019 fiscal year to the website of the Director General of Fiscal Balance for 35 Regencies/Cities in Central Java Province. While the sample in this study were 35 regencies/cities throughout Central Java, which were taken using purposive sampling. The data analysis method used multiple linear regression analysis with the help of the SPSS 21 program. The results of this study indicate that local revenue and special allocation funds affect capital expenditure with a value of sig. respectively (0.002 < 0.005) and (0.000 < 0.005). Meanwhile, the general allocation fund has no effect on capital expenditure with a value of sig. of (0.334 > 0.05).

Item Type:	Thesis (Skripsi)
Uncontrolled Keywords:	local revenue, general allocation fund, special allocation fund, capital expenditure, district/city, Central Java
Subjects:	H Social Sciences > HB Economic Theory H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	ADI NOOR PAMBUDI
Date Deposited:	26 Jul 2022 01:17
Last Modified:	26 Jul 2022 01:17
URI:	http://eprints.ums.ac.id/id/eprint/101850

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