DETERMINAN PENGALOKASIAN BELANJA MODAL DENGAN PERTUMBUHAN EKONOMI SEBAGAI VARIABEL MODERATING PADA PEMERINTAH PROVINSI DI INDONESIA

Citra Indah Merina, Citra (2022) DETERMINAN PENGALOKASIAN BELANJA MODAL DENGAN PERTUMBUHAN EKONOMI SEBAGAI VARIABEL MODERATING PADA PEMERINTAH PROVINSI DI INDONESIA. DETERMINAN PENGALOKASIAN BELANJA MODAL DENGAN PERTUMBUHAN EKONOMI SEBAGAI VARIABEL MODERATING PADA PEMERINTAH PROVINSI DI INDONESIA.

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Abstract

This study is aimed to examine the determinants of the allocation of capital expenditure with economic growth as moderating variable in the budgets of provincial governments. The population in this study is all provincial governments of Indonesia consists of 33 provinces in 2012. Based on the results of hypothesis testing, the local financial independence ratio has significant negative effect on the allocation of capital expenditures, but the local financial effectiveness ratio, the regional financial efficiency ratio, General Allocation Fund (DAU), Special Allocation Fund (DAK), and economic growth do not show significant positive effects on the allocation of capital expenditures. However, the results of hypothesis testing local revenue (PAD) and Revenue Sharing Fund (DBH) have significant positive correlations to the allocation of capital expenditures. The results of hypothesis testing with economic growth as the moderating variable to PAD and DAU show that both do not have positive significant effects on the allocation of capital expenditures.

Item Type: Article
Subjects: H Social Sciences > H Social Sciences (General)
Divisions: Faculty of Law, Arts and Social Sciences > School of Social Sciences
Depositing User: Mr Edi Surya Negara
Date Deposited: 21 Jun 2022 05:13
Last Modified: 21 Jun 2022 05:13
URI: http://eprints.binadarma.ac.id/id/eprint/13836

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