Verawaty, Verawaty DETERMINAN PENGALOKASIAN BELANJA MODAL DENGAN PERTUMBUHAN EKONOMI SEBAGAI VARIABEL MODERATING PADA PEMERINTAH PROVINSI DI INDONESIA. In: Seminar Nasional “Simposium Nasional Akuntansi (SNA XVIII)”, 16-19 September 2015, USU, Medan Sumut.
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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. Keywords: local financial independence ratio, local financial effectiveness ratio, regional financial efficiency ratio, PAD, DBH, DAU, DAK, economic growth Abstrak: Penelitian ini bertujuan untuk menguji determinan atau faktor penentu pengalokasian belanja modal dengan pertumbuhan ekonomi sebagai variabel moderating dalam APBD pemerintah provinsi di Indonesia. Populasi penelitian adalah seluruh pemerintah provinsi pada tahun 2012. Berdasarkan hasil uji hipotesis, rasio kemandirian keuangan daerah berpengaruh signifikan negatif terhadap pengalokasian belanja modal. Hasil uji hipotesis rasio efektivitas keuangan daerah, rasio efisiensi keuangan daerah, DAU, DAK, dan pertumbuhan ekonomi tidak berpengaruh signifikan positif terhadap pengalokasian belanja modal. Namun, hasil uji hipotesis PAD dan DBH memiliki hubungan signifikan positif terhadap pengalokasian belanja modal. Adapun hasil uji hipotesis dengan variabel moderating pertumbuhan ekonomi menyatakan bahwa PAD dan DAU tidak memiliki pengaruh signifikan positif terhadap pengalokasian belanja modal. Kata Kunci: rasio kemandirian keuangan daerah, rasio efektivitas, rasio efisiensi keuangan daerah, PAD, DBH, DAU, DAK, pertumbuhan ekonomi
| Item Type: | Conference or Workshop Item (Paper) |
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| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Depositing User: | Mrs Verawaty Mahyudin |
| Date Deposited: | 13 Sep 2017 08:19 |
| Last Modified: | 13 Sep 2017 08:19 |
| URI: | http://eprints.binadarma.ac.id/id/eprint/3524 |
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