PENGARUH KINERJA KEUANGAN, DANA ALOKASI UMUM DAN SILPA PADA ALOKASI BELANJA MODAL

  • Ade Imron Rosadi Fakultas Ekonomi dan Bisnis Universitas Udayana
  • I Dewa Gede Dharma Suputra Fakultas Ekonomi dan Bisnis Universitas Udayana

Abstract

The purpose of this study to examine the effect of financial performance, general allocation fund, and SiLPA of the budget over the allocation of the capital expenditure budget in district/cities in the province of Bali in 2010-2014. The sampling method used was saturated sampling technique. The sample in this study the Budget Realization Report number 45 districts/cities that covering 8 districts and 1 city in the study period 2010-2014. Data analysis method used is multiple linear regression analysis method. Based on the analysis found that across the independent variables affect the dependent variable. Financial performance in the form of the ratio of local independence significant and negative effect on capital expenditure for the district/city of Bali Province, the general allocation fund significant and positive effect on capital expenditure for the district/city of Bali province, and SiLPA significant and positive impact on the capital expenditure for the district/city of Bali Province.

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Published
2017-05-15
How to Cite
ROSADI, Ade Imron; SUPUTRA, I Dewa Gede Dharma. PENGARUH KINERJA KEUANGAN, DANA ALOKASI UMUM DAN SILPA PADA ALOKASI BELANJA MODAL. E-Jurnal Akuntansi, [S.l.], v. 19, n. 2, p. 1144-1173, may 2017. ISSN 2302-8556. Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/26706>. Date accessed: 21 nov. 2024.
Section
Articles

Keywords

Financial Performance, General Allocation Fund, SiLPA, Capital Expenditure

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