Open AccessANALISIS PENDAPATAN ASLI DAERAH, DANA BAGI HASIL DAN DANA ALOKASI UMUM TERHADAP ANGGARAN BELANJA MODAL
Author(s) -
Endang Sri Wahyuni,
Rosmida Rosmida
Publication year - 2018
Publication title -
jurnal akuntansi kompetif
Language(s) - English
Resource type - Journals
ISSN - 2622-5379
DOI - 10.35446/akuntansikompetif.v1i1.236
Subject(s) - revenue , nonprobability sampling , revenue sharing , capital expenditure , government (linguistics) , sample (material) , population , local government , business , economics , finance , geography , demography , linguistics , philosophy , chemistry , chromatography , sociology , archaeology
This study aims to determine the effect of Local Own Revenue, Revenue Sharing, General Allocation Funds, affect the Capital Expenditure Budget District / City Government on the island of Sumatera. The population in this study is the district/city governments in Sumatra. By using purposive sampling method, of 151 regencies / cities in Sumatra obtained a sample of 122 district / city. This research is a quantitative research using secondary data. Testing the hypothesis in this study using multiple linear regression with t test, and the coefficient of determination. The results showed that the Local Own Revenue, Revenue Sharing, General Allocation Funds significant affect Budget Capital Expenditure.