PENGARUH PENDAPATAN ASLI DAERAH (PAD), DANA ALOKASI UMUM (DAU), DANA ALOKASI KHUSUS (DAK), DAN SISA LEBIH PEMBIAYAAN ANGGARAN (SILPA) TERHADAP BELANJA MODAL

Indriyani, Indriyani and Adi, Suyatmin Waskito (2020) PENGARUH PENDAPATAN ASLI DAERAH (PAD), DANA ALOKASI UMUM (DAU), DANA ALOKASI KHUSUS (DAK), DAN SISA LEBIH PEMBIAYAAN ANGGARAN (SILPA) TERHADAP BELANJA MODAL. In: Seminar Nasional dan Call For Paper 2020 : “Paradigma Pengembangan Ekonomi Kreatif di Era 4.0”. STIE Widya Wiwaha, Yogyakarta, pp. 237-250. ISBN 978-602-51174-9-7

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Abstract

This research aims to analyze the effect of Local Government Revenue (PAD), General Allocation Funds (DAU), Special Allocation Funds (DAK), Budget Financing Surplus (SiLPA) on the Capital Expenditure in the Regions / Cities Central Java Province. The data which is used is the secondary data such as Realization Report 2014-2018. The population in this study is all the Regions/Cities Central Java Province. The sampling technique in this study uses purposive sampling method. Based on the criteria which are used are 34 Regions/Cities, so the number of data which was anayzed is 170. The instrument used is multiple regression method, with hypothesis testing used t test, F test, and test coefficient of determination. The result of this study indicate that Local Government Revenue, General Allocation Funds, Special Allocation Funds, and Budget Financing Surplus have possitive and significant impact on Capital Expenditur. Keywords: Local Government Revenue, General Allocation Funds, Special Allocation Funds, Budget Financing Surplus, Capital Expenditure

Item Type:	Book Section
Subjects:	A. Akuntansi > Perpajakan dan Akuntansi Sektor Publik
Divisions:	S1 Akuntansi
Depositing User:	Library STIE Widya Wiwaha
Date Deposited:	27 Jan 2020 04:47
Last Modified:	05 Feb 2020 02:10
URI:	http://eprint.stieww.ac.id/id/eprint/1106

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