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All Journal Hita Akuntansi dan Keuangan
Ni Komang Kharisma Mia Mahartiningsih
Universitas Hindu Indonesia
Economics, Econometrics & Finance

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PENGARUH SISA LEBIH PEMBIAYAAN ANGGARAN DAN BELANJA PEGAWAI TERHADAP BELANJA MODAL DI KABUPATEN GIANYAR TAHUN 2017-2018 Ni Komang Kharisma Mia Mahartiningsih; Ni Wayan Yuniasih
Hita Akuntansi dan Keuangan Vol 1 No 2 (2020): Hita Akuntansi Dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v1i2.979

Abstract

In improving public services, budget allocations must be more for the public interest like capitak expenditure. Sources of regional funding in creating regional infrastructure one of them is left over budget financing and employee spending. The aim of this research is to find out the influence remaining budget financing and employee expenditure towards capital expenditure. This research as conducted in the OPD in the Gianyar Regency with secondary data. Where the sample used is the same as the population. The study population and sample was 50.the theory used is agency theory. And the data used is secondarydata. From the research result obtained that the rest of the budget financing has not effect on capital expenditure and employee expenditure has a positive effect on capital expenditure.
Co-Authors NI WAYAN YUNIASIH