Sri Iswari
Primary Author
mixed material
bibliography
Banda Aceh
Fakultas Ekonomi dan Bisnis
2022
id
Indonesia
THE EFFECT OF REGIONAL ORIGINAL INCOME, GENERAL
ALLOCATION FUNDS, AND SPECIAL AUTONOMY FUNDS ON
CAPITAL EXPENDITURES WITH MORE BUDGET FINANCING AS
MODERATORS IN REGENCY/CITY IN ACEH 2015-2019
By: Sri Iswari
NPM: 1801203010026
Suvervisor:
1. Dr. Syukriy Abdullah, S.E., M.Si., Ak.
2. Dr. Riha Dedi Priantana, SE, Ak, M.Si
ABSTRACT
The purpose of this study is to examine the effect of regional original income,
general allocation funds, and special autonomy funds on capital expenditures
with the remaining excess budget financing as moderating for districts/cities in
Aceh in 2015-2019. The population in this study were all regencies/cities in Aceh
province, totaling 23 regencies/cities. This research was conducted using a census
technique in which the entire population was used as the research unit. Data
analysis in this study used multiple linear regression which was processed with
the SPSS (Statistical Package For Social Science) program. The results of the
study show that local revenue, general allocation funds, and special autonomy
funds have a joint effect on capital expenditures for district/city governments in
Aceh in 2015-2019. Regional original income has a positive effect on capital
expenditure, general allocation funds have a negative effect on capital
expenditure, special autonomy funds have a positive effect on capital expenditure,
silpa has a positive effect on capital expenditure, silpa moderates the effect of
regional original income on capital expenditure, silpa moderates the effect of
general allocation funds on capital expenditures, silpa moderates the effect of
special autonomy funds on capital expenditures.
Keywords: local revenue, general allocation funds, and special autonomy funds
for capital expenditures with more budget financing remaining.
LOCAL FINANCE
GOVERNMENT ACCOUNTING
657.835
ELECTRONIC THESES AND DISSERTATION Universitas Syiah Kuala
99705
2022-04-11 09:55:25
2022-04-11 12:14:26
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