PENGARUH PAD, DAU, DAN DAK TERHADAP BELANJA MODAL PEMERINTAH DAERAH
This research aims to examine the effect of Regional Original Income, General Allocation Funds, and Specific Allocation Funds for Capital Expenditures both partially and simultaneously. The subjects in this study were Regency/ City Regional Governments in Central Java Province. This research used a...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Universitas Negeri Jakarta
2019-07-01
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| Series: | Jurnal Ilmiah Wahana Akuntansi |
| Subjects: | |
| Online Access: | http://journal.unj.ac.id/unj/index.php/wahana-akuntansi/article/view/10601 |
| _version_ | 1818771916561842176 |
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| author | Safiul Huda Ati Sumiati |
| author_facet | Safiul Huda Ati Sumiati |
| author_sort | Safiul Huda |
| collection | DOAJ |
| description | This research aims to examine the effect of Regional Original Income, General Allocation Funds, and Specific Allocation Funds for Capital Expenditures both partially and simultaneously. The subjects in this study were Regency/ City Regional Governments in Central Java Province. This research used a sample of 32 regencies/ cities in Central Java originating from the Regional Revenue and Expenditure Budget (APBD) Report from 2014-2016 obtained from the Directorate General of Fiscal Balance of the Ministry of Finance of the Republic of Indonesia. The data analysis technique used is multiple linear regression with hypothesis testing using t-statistics and F-statistics and coefficient of determination. The results of the research provide information that Regional Original Income and General Allocation Funds have an effect on Capital Expenditures, while Special Allocation Funds do not affect Capital Expenditures. |
| first_indexed | 2024-12-18T10:01:04Z |
| format | Article |
| id | doaj.art-1c8aaca257e64bf39378101fc3288906 |
| institution | Directory Open Access Journal |
| issn | 2302-1810 |
| language | English |
| last_indexed | 2024-12-18T10:01:04Z |
| publishDate | 2019-07-01 |
| publisher | Universitas Negeri Jakarta |
| record_format | Article |
| series | Jurnal Ilmiah Wahana Akuntansi |
| spelling | doaj.art-1c8aaca257e64bf39378101fc32889062022-12-21T21:11:39ZengUniversitas Negeri JakartaJurnal Ilmiah Wahana Akuntansi2302-18102019-07-011418510010601PENGARUH PAD, DAU, DAN DAK TERHADAP BELANJA MODAL PEMERINTAH DAERAHSafiul Huda0Ati Sumiati1Universitas Negeri JakartaUniversitas Negeri JakartaThis research aims to examine the effect of Regional Original Income, General Allocation Funds, and Specific Allocation Funds for Capital Expenditures both partially and simultaneously. The subjects in this study were Regency/ City Regional Governments in Central Java Province. This research used a sample of 32 regencies/ cities in Central Java originating from the Regional Revenue and Expenditure Budget (APBD) Report from 2014-2016 obtained from the Directorate General of Fiscal Balance of the Ministry of Finance of the Republic of Indonesia. The data analysis technique used is multiple linear regression with hypothesis testing using t-statistics and F-statistics and coefficient of determination. The results of the research provide information that Regional Original Income and General Allocation Funds have an effect on Capital Expenditures, while Special Allocation Funds do not affect Capital Expenditures.http://journal.unj.ac.id/unj/index.php/wahana-akuntansi/article/view/10601regional original incomegeneral allocation fundsspecial allocation fundscapital expenditures |
| spellingShingle | Safiul Huda Ati Sumiati PENGARUH PAD, DAU, DAN DAK TERHADAP BELANJA MODAL PEMERINTAH DAERAH Jurnal Ilmiah Wahana Akuntansi regional original income general allocation funds special allocation funds capital expenditures |
| title | PENGARUH PAD, DAU, DAN DAK TERHADAP BELANJA MODAL PEMERINTAH DAERAH |
| title_full | PENGARUH PAD, DAU, DAN DAK TERHADAP BELANJA MODAL PEMERINTAH DAERAH |
| title_fullStr | PENGARUH PAD, DAU, DAN DAK TERHADAP BELANJA MODAL PEMERINTAH DAERAH |
| title_full_unstemmed | PENGARUH PAD, DAU, DAN DAK TERHADAP BELANJA MODAL PEMERINTAH DAERAH |
| title_short | PENGARUH PAD, DAU, DAN DAK TERHADAP BELANJA MODAL PEMERINTAH DAERAH |
| title_sort | pengaruh pad dau dan dak terhadap belanja modal pemerintah daerah |
| topic | regional original income general allocation funds special allocation funds capital expenditures |
| url | http://journal.unj.ac.id/unj/index.php/wahana-akuntansi/article/view/10601 |
| work_keys_str_mv | AT safiulhuda pengaruhpaddaudandakterhadapbelanjamodalpemerintahdaerah AT atisumiati pengaruhpaddaudandakterhadapbelanjamodalpemerintahdaerah |