PENGARUH PENDAPATAN ASLI DAERAH, DANA ALOKASI UMUM DAN DANA ALOKASI KHUSUS TERHADAP BELANJA MODAL (PADA PEMERINTAH PROVINSI BANTEN PERIODE 2011-2015)

Authors

DOI:

https://doi.org/10.31000/competitive.v2i2.917

Abstract

The purpose of this research is to know the effect of Local Revenue, General Allocation Fund, Special Allocation Fund to Capital Expenditure. The research period used is 5 years in the period 20112015.  The study population covers all the existing Kota / Kabupaten in Banten Province for the period of 2011-2015. Sampling technique using saturated sampling technique. Based on the predetermined criteria, the number of samples 8 Kota and 8 Kabupaten. The type of data used is secondary data obtained from the official website of Banten Province. Data analysis method used is panel data regression analysis.  The results of this study indicate that the General Allocation Fund affects the Capital Expenditure, while the Original Revenue and Special Allocation Fund has no effect on Capital Expenditure.  
Keywords: Local Revenue, General Allocation Funds, Special Allocation Funds, Capital Expenditures

Downloads

Published

2019-05-16

Issue

Vol. 2 No. 2 (2018): Competitive Jurnal Akuntansi dan Keuangan

Section

Articles

License

 

The authors who publish in this journal agree to the following terms:

 

The authors retain copyright and grant the journal the right of first publication, with the work simultaneously licensed under a Lisensi Atribusi Creative Commons (CC BY) that allows others to share the work with acknowledgment of the work’s authorship and its initial publication in this journal.

 

Authors may enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal’s published version of the work (for example, posting it to an institutional repository or publishing it in a book), with acknowledgment of its initial publication in this journal.

 

Authors are permitted and encouraged to post their work online (for example, in institutional repositories or on their personal websites) prior to and during the submission process, as this can lead to productive exchanges as well as earlier and greater citation of the published work (see The Pengaruh Akses Terbuka ).

 

The Competitive Journal of Accounting and Finance applies the CC-BY-SA license or its equivalent as the optimal license for the publication, distribution, use, and reuse of scholarly works.

 

In developing strategies and setting priorities, the Competitive Journal of Accounting and Finance of Muhammadiyah University of Tangerang recognizes that free access is better than paid access, gratis access is better than restricted access, and libre under CC-BY-SA or its equivalent is better than libre under more restrictive open licenses. We must achieve what we can when we can. We must not delay achieving freedom in order to reach libre, and we must not stop at freedom when we can achieve libre.