ANALISIS PENDAPATAN ASLI DAERAH, DANA BAGI HASIL DAN DANA ALOKASI UMUM TERHADAP ANGGARAN BELANJA MODAL

Authors

  • Endang Sri Wahyuni Bengkalis
  • Rosmida Rosmida

DOI:

https://doi.org/10.35446/akuntansikompetif.v1i1.236

Abstract

Abstract:  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.

References

Local Own Revenue, Revenue Sharing, General Allocation Funds, Capital Expenditure Budget.

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Published

2018-09-02

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Section

Articles