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All Journal Jurnal Pendidikan Ekonomi (JUPE) Lentera Pendidikan JAM : Jurnal Aplikasi Manajemen Jurnal Ilmiah Pena: Sains dan Ilmu Pendidikan Jurnal Darussalam: Jurnal Pendidikan, Komunikasi dan Pemikiran Hukum Islam Cetta: Jurnal Ilmu Pendidikan Al-Madrasah: Jurnal Ilmiah Pendidikan Madrasah Ibtidaiyah EQUILIBRIUM: Jurnal Ilmiah Ekonomi dan Pembelajarannya JURNAL EDUCATION AND DEVELOPMENT Jurnal Basicedu Jambura Economic Education Journal EDUKATIF : JURNAL ILMU PENDIDIKAN JPPI (Jurnal Penelitian Pendidikan Indonesia) ATESTASI : Jurnal Ilmiah Akuntansi Jurnal Pendidikan dan Kewirausahaan Abdimas Galuh : Jurnal Pengabdian Kepada Masyarakat International Journal of Environment, Engineering, and Education Uniqbu Journal of Social Sciences Jurnal Ecogen International Journal of Environment, Engineering & Education Jurnal Dedikasi Panrannuangku Jurnal Pengabdian Masyarakat Golden Ratio of Social Science and Education Jurnal Basicedu Golden Ratio of Data in Summary International Journal of Environment, Engineering, and Education Jurnal Penelitian Pendidikan Indonesia
Elpisah
Universitas Patompo Makassar
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Journal : ATESTASI : Jurnal Ilmiah Akuntansi

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The Influence of Financial Performance Dimensions on Local Government Capital Expenditure Allocation Hasanuddin, Rusdiah; Elpisah, E.; Muslim, M.
ATESTASI - Jurnal Ilmiah Akuntansi Vol 4 No 2 (2021): September
Publisher : Pusat Penerbitan dan Publikasi Ilmiah Fakultas Ekonomi dan Bisnis Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33096/atestasi.v4i2.956

Abstract

The purpose of this research is to analyze and to know the effect of degrees of decentralization, financial dependency, financial independence, effectiveness of PAD and the degree of contribution of BUMD to the allocation of capital expenditures of Gowa Regency. This research uses explanative research, which aims to test and obtain empirical evidence of the direct effect of financial performance on the allocation of regional government capital expenditures of Gowa Regency in 2002 until 2016. The data source used is secondary data using multiple linear regression method that is the method of analysis for more than one independent variable. Based on the test results found that the degree of decentralization and financial dependence have a negative and insignificant effect on the allocation of capital expenditure, financial independence has a positive and not significant effect on the allocation of capital expenditure while the effectiveness of PAD and the contribution of BUMD have positive and significant influence on the allocation of capital expenditure. Among the five independent variables, the most dominant effectiveness of PAD (X4) has an influence in the allocation of capital expenditure of the Gowa Regency Government compared to other variables.
Co-Authors ,, Nurhawaisa Adriyani Alfiah Nurfadhilah AM. Hindi Ali, Muhammad Ichsan Anak Agung Gede Sugianthara Andi Annisa Sulolipu Andi Bida Purnamasari Andi Syukriani Askal Munir Aspiani Aspiani Bhat, Bilal Ahmad Bilal Ahmad Bhat Fatwa, Inayanti Hartini, Hartini - Hasanuddin, Rusdiah Hasbiah HS Hastuti Hastuti Hatmiah Hatmiah Husain As Husain AS Husain AS Ichsan Ali Inayanti Fatwa Kamriana Kamriana Kembong Daeng Lallo Lallo M. Muslim Mas'ati as Misbahuddin Taher Muh Fahreza Muh Fhareza Muh Yahya Muh Yahya Muh Yahya Muh Yunus Muh. Fahreza Muh. Yunus Muhammad Hasan Muhammad Ichsan Ali Muhammad Ilyas Thamrin Tahir Muhammad Rakib Muhammad Safri Muhammad Yahya Muhammad Yunus Musdalifah Muthiyah Salsabilah MY, Nurfadila Negi, Surabhi Noor Munadia Mawaddati Nurfadila MY Nursidah Nursidah Nurwajidah Nurwajidah Nurwajidah, Nurwajidah Putra, Aditya Halim Perdana Kusuma Putri Athirah Azis Rahmadani Rahmadani Ridwan Akib Riski Aprilianti Baharudin Risma Ishak Rudisa Rudisa Ruiyah Ruiyah Suarlin, Suarlin Surabhi Negi