Open AccessPengaruh Kinerja Keuangan Daerah Terhadap Alokasi Belanja Modal di Provinsi Bali
Author(s) -
Ni Made Deni Indiyanti,
Henny Rahyuda
Publication year - 2018
Publication title -
e-jurnal manajemen
Language(s) - English
Resource type - Journals
ISSN - 2302-8912
DOI - 10.24843/ejmunud.2018.v07.i09.p04
Subject(s) - capital expenditure , decentralization , revenue , financial independence , welfare , financial management , business , finance , local government , capital (architecture) , economics , financial system , geography , archaeology , market economy
Regional financial management is better when government supported with capability of adequate regional financial, so it’s can impact on improving services and community welfare. The government can do it, if government spending on services and community welfare, in the form of capital expenditure should get a relatively large portion. The purpose of this study is to determine the effect of regional financial performance to the allocation of capital expenditure. This research was conducted in all regency Province of Bali for the period of 2012-2016. The results of this study indicate that local financial performance as measured by the degree of fiscal decentralization ratio, regional financial independence, SiLPA financing rate, and the degree of BUMD contribution have a positive influence significantly to the allocation of capital expenditure. Meanwhile, the regional financial performance as measured by the ratio of the effectiveness of regional revenue, the efficiency of regional finance have a negative influance not significantly to the allocation of capital expenditure.
Keywords: regional financial management, regional financial performance, capital expenditure