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The Determinants Factors of Capital Expenditure Ishak, Jouzar Farouq; Sari, Yeni Priatna; Dwitayanti, Yevi; Mauluddi, Hasbi Assidiki
Ilomata International Journal of Tax and Accounting Vol 2 No 2 (2021): April 2021
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52728/ijtc.v2i2.224

Abstract

This study examines the determinant factors of capital expenditure government, through local own-source revenue, revenue sharing fund, general allocation fund, and special allocation fund. The data was collected from 23 provincial government in Indonesia. The method used is multiple regression in provincial government in 2010-2019. The regression results support all hypotheses, but not the fourth hypothesis. This study shows that provincial government can not to be autonomous and need funding from central government. This study offers a robust link between local own-source revenue and balance fund by examining how their interaction produces a variation in the level of capital expenditure.
The Impact of Regional Government Financial Performance on Capital Expenditure Ishak, Jouzar Farouq
Jurnal ASET (Akuntansi Riset) Vol 13, No 2 (2021): JURNAL ASET (AKUNTANSI RISET) JULI-DESEMBER 2021
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v13i2.35903

Abstract

The purposes of this study is to examine the effect of regional government financial performance namely financial independence, fiscal decentralization, and financial efficiency on capital expenditure. The method used is multiple regression in provincial government in Indonesia in 2013-2020. Data for the study was collected from Directorate-General of Regional Fiscal Balance website. The result of the study indicate that financial decentralization and financial efficiency impact on capital expenditure. This show that provincial government increase local revenue and efficiency in regional spending.