Jurnal ASET (Akuntansi Riset)
Vol 13, No 2 (2021): JURNAL ASET (AKUNTANSI RISET) JULI-DESEMBER 2021

The Impact of Regional Government Financial Performance on Capital Expenditure

Jouzar Farouq Ishak (Politeknik Negeri Bandung)



Article Info

Publish Date
24 Dec 2021

Abstract

The purposes of this study is to examine the effect of regional government financial performance namely financial independence, fiscal decentralization, and financial efficiency on capital expenditure. The method used is multiple regression in provincial government in Indonesia in 2013-2020. Data for the study was collected from Directorate-General of Regional Fiscal Balance website. The result of the study indicate that financial decentralization and financial efficiency impact on capital expenditure. This show that provincial government increase local revenue and efficiency in regional spending.

Copyrights © 2021






Journal Info

Abbrev

aset

Publisher

Subject

Economics, Econometrics & Finance

Description

The aim of this Jurnal ASET (Akuntansi Riset) is to promote a principled approach to research on accounting science-related concerns by encouraging inquiry into the relationship between theoretical and practical studies. Jurnal ASET (Akuntansi Riset) an electronic journal, provides a forum for ...