Pengaruh PAD, DAU dan DAK pada Alokasi Belanja Modal dengan Pendapatan Per Kapita Sebagai Pemoderasi

  • Desak Made Mya Yudia Sari Universitas Udayana
  • Dewa Gede Wirama Fakultas Ekonomi dan Bisnis, Universitas Udayana

Abstract

Capital expenditures are budget expenditurse for acquisition of property, plant and other assets that provide benefits over one accounting period. Capital expenditure has an important influence on the economic growth of a region and helps moving the regional economy. Factors affecting capital expenditures include local revenues, general allocation funds and special allocation funds. The purpose of this study is to determine the effect of local revenues, general allocation funds, and special allocation funds in the allocation of capital expenditures in the regencies / cities in Bali and to determine whether the influence of local revenue, general allocation funds and special allocation funds on the allocation of capital expenditure is moderated by per capita income. The sample of this research is government of Regency / City in Bali during the period of 2012-2016, resulting in of 45 observation. Data analysis techniques used are multiple linier regression analysis and moderated regression analysis. Based on the results of the analysis it is known that the local revenue and special allocation funds have positive effects on the allocation of capital expenditure while the general allocation fund does not affect the allocation of capital expenditure. Per capita income does not moderate the effects of local revenue, general allocation funds and special allocation funds on capital expenditure allocations.


Keyword: Original local government, general allocation funds, special allocation fund, per
capita income, andcapital expenditure

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Published
2018-02-19
How to Cite
SARI, Desak Made Mya Yudia; WIRAMA, Dewa Gede. Pengaruh PAD, DAU dan DAK pada Alokasi Belanja Modal dengan Pendapatan Per Kapita Sebagai Pemoderasi. E-Jurnal Akuntansi, [S.l.], v. 22, n. 3, p. 2065-2087, feb. 2018. ISSN 2302-8556. Available at: <https://ojs.unud.ac.id/index.php/Akuntansi/article/view/36964>. Date accessed: 23 may 2022. doi: https://doi.org/10.24843/EJA.2018.v22.i03.p16.
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Artikel