Jurnal Akuntansi Kompetif
Vol 1 No 1 (2018)

ANALISIS PENDAPATAN ASLI DAERAH, DANA BAGI HASIL DAN DANA ALOKASI UMUM TERHADAP ANGGARAN BELANJA MODAL

Endang Sri Wahyuni (Bengkalis)
Rosmida Rosmida (Unknown)



Article Info

Publish Date
02 Sep 2018

Abstract

Abstract: This study aims to determine the effect of Local Own Revenue, Revenue Sharing, General Allocation Funds, affect the Capital Expenditure Budget District / City Government on the island of Sumatera. The population in this study is the district/city governments in Sumatra. By using purposive sampling method, of 151 regencies / cities in Sumatra obtained a sample of 122 district / city. This research is a quantitative research using secondary data. Testing the hypothesis in this study using multiple linear regression with t test, and the coefficient of determination. The results showed that the Local Own Revenue, Revenue Sharing, General Allocation Funds significant affect Budget Capital Expenditure.

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Journal Info

Abbrev

akuntansikompetif

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Akuntansi Kompetif (Online ISSN: 2622-5379) published by Komunitas Manajemen Kompetitif. This journal published thrice in January and July. It contain the articles such as scientific papers (research and non-research), analytical studies, theoretical applications and reviews of account ...