Ilomata International Journal of Tax and Accounting
Vol 2 No 2 (2021): April 2021

The Determinants Factors of Capital Expenditure

Ishak, Jouzar Farouq (Unknown)
Sari, Yeni Priatna (Unknown)
Dwitayanti, Yevi (Unknown)
Mauluddi, Hasbi Assidiki (Unknown)

Article Info

Publish Date
29 Apr 2021


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.

Copyrights © 2021

Journal Info





Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences


Ilomata International Journal of Tax and Accounting serves as the journal that is devoted exclusively to accounting research. Its primary objective is to contribute to the expansion of knowledge related to the theory and practice of accounting in Indonesia, by facilitating the production and ...