ANALISIS FLYPAPER EFFECT, PENDAPATAN ASLI DAERAH, DANA ALOKASI UMUM DAN KHUSUS PADA BELANJA MODAL

  • Made Fajar Paramartha Fakultas Ekonomi dan Bisnis Universitas Udayana
  • I Gusti Ayu Nyoman Budiasih Fakultas Ekonomi dan Bisnis Universitas Udayana

Abstract

The purpose of this study was to determine whether there is the phenomenon of flypaper, Local Revenue (PAD), and Special Allocation Fund (DAK) in Regency / City in the province of Bali. The study population was all regencies / cities in Bali, sampling technique sampling of this study is saturated because the entire population in this study the research sample. The analytical tool used in this research is multiple linear analysis with SPSS version 19.0 indicates (a) Revenue (PAD) affects capital expenditures, (b) Funds Aloksi (DAU) has no effect on capital expenditures, (c) Funds Special Allocation (DAK) significant effect on capital expenditures, (d) Revenue (PAD), General Allocation Fund (DAU) and Special Allocation Fund (DAK) jointly affect the Capital Expenditure

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Author Biographies

Made Fajar Paramartha, Fakultas Ekonomi dan Bisnis Universitas Udayana
I Gusti Ayu Nyoman Budiasih, Fakultas Ekonomi dan Bisnis Universitas Udayana
Published
2016-06-01
How to Cite
PARAMARTHA, Made Fajar; BUDIASIH, I Gusti Ayu Nyoman. ANALISIS FLYPAPER EFFECT, PENDAPATAN ASLI DAERAH, DANA ALOKASI UMUM DAN KHUSUS PADA BELANJA MODAL. E-Jurnal Akuntansi, [S.l.], v. 15, n. 2, p. 1536-1564, june 2016. ISSN 2302-8556. Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/17111>. Date accessed: 02 nov. 2024.
Section
Articles

Keywords

PAD, General Allocation Fund, Special Allocation Fund, flypaper and Capital Expenditure.

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