Open AccessAnalisis Faktor–Faktor yang Mempengaruhi Alokasi Anggaran Belanja Modal
Author(s) -
Agus Sukarno,
Hadioetomo Hadioetomo,
Agus Haryadi
Publication year - 2019
Publication title -
journal of islamic accounting and tax
Language(s) - English
Resource type - Journals
eISSN - 2621-5063
pISSN - 2620-9144
DOI - 10.30587/jiatax.v2i1.1044
Subject(s) - capital expenditure , revenue , order (exchange) , revenue sharing , finance , business , capital (architecture) , economics , fund accounting , variables , geography , accounting , statistics , financial accounting , accounting information system , mathematics , archaeology
Regional Autonomy intended that each region can be independent in conducting regional development in the form of capital cost in order to increase the area of fixed assets. The purpose of this study is to determine whether there is the influence of the Economic Growth, General Allocation Fund, Special Allocation Fund, Revenue Sharing Fund, Original Income Area, SiLPA, and Total Area against Capital Expenditure of the District/City in Indonesia. This study used secondary data obtained from the Supreme Audit Agency in 2017. The sample used in the study were 180 District/City located in Indonesia. The way to analyze the data by using multiple linier regression analysis. Based on the analysis stated that the variable Revenue Sharing Fund, Original Income Area, Total Area effect on Capital Expenditure. While Economic Growth, General Allocation Fund, Special Allocation Fund, SiLPA does not effect on Captital Expenditure.