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All Journal Jurnal Ilmiah Akuntansi
Vivin Tri Indawati Gulo
Universitas Katolik Santo Thomas
Economics, Econometrics & Finance

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PENGARUH PENDAPATAN ASLI DAERAH DAN DANA ALOKASI UMUM TERHADAP PENGALOKASIAN ANGGARAN BELANJA MODAL PADA PEMERINTAH KABUPATEN NIAS BARAT PERIODE 2016-2021 Vivin Tri Indawati Gulo; Imelda Rimenda Purba
Jurnal Ilmiah Akuntansi (JIMAT) Volume 1 Nomor 2 Oktober 2022
Publisher : LPPM Universitas Katolik Santo Thomas Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (509.352 KB) | DOI: 10.54367/jimat.v1i2.2262

Abstract

This study aims to examine the effect of Regional Original Revenue (PAD), General Allocation Fund (DAU), on the Capital Expenditure of West Nias Regency. So that the sample is 18 where (PAD 6, DAU 6, Capital Expenditure 6) from 2016-2021. The research method used is descriptive quantitative using secondary data sourced from the regional government budget report of West Nias Regency in 2016-2021. The data analysis technique used is multiple linear regression statistical analysis. The analysis process carried out first is descriptive statistics, classical assumption tests, and hypothesis testing. The results of this study partially show that Regional Original Income has no effect on Capital Expenditures and the results of the study simultaneously show that the General Allocation Fund has no significant effect on Capital Expenditures. Keywords: Regional Original Revenue (PAD), General Allocation Fund (DAU), Capital Expenditure
Co-Authors Imelda Rimenda Purba