Maharany, Lionita and Nugroho, Gatot Wahyu (2022) PENGARUH PENDAPATAN ASLI DAERAH DAN DANA ALOKASI UMUM TERHADAP BELANJA MODAL PADA KABUPATEN/KOTA DI JAWA BARAT. Bilancia : Jurnal Ilmiah Akuntansi, 6 (3). ISSN 2685-5607

Text 2238 Download (32kB)

Abstract

The purpose of this study is to explain the effect of Regional Original Income and General Allocation Funds on Capital Expenditures in Districts/Cities in West Java in 2017-2020. The sampling technique in this study used a purposive sampling method. The population in this study consisted of 18 districts and 9 cities in West Java. With a research observation period of 4 years, namely 2017-2020. The analytical method used in this research is multiple linear regression analysis with the help of SPSS 25.0 for Windows. From the results of the research that has been done, the simultaneous regression test (Test F) shows that together Regional Original Income and General Allocation Funds have a significant positive effect on Capital Expenditures. The partial regression test (t test) shows that Regional Original Income has a significant positive effect on Capital Expenditures and General Allocation Funds has a significant positive effect on Capital Expenditures. The magnitude of the effect (R2) by the two independent variables shows that the Regional Original Income and the General Allocation Fund have an effect of 62.1% on Capital Expenditures.

Item Type:	Article
Uncontrolled Keywords:	Regional Original Income, General Allocation Fund and Capital Expenditure
Subjects:	H Social Sciences > HB Economic Theory H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	Fakultas Ekonomi > Akuntansi
Depositing User:	Perpus ID UMMI
Date Deposited:	06 Mar 2023 01:03
Last Modified:	06 Mar 2023 01:03
URI:	http://eprints.ummi.ac.id/id/eprint/3080

Actions (login required)

View Item