Indonesian Accounting Research Journal
Vol 2 No 2 (2022): Indonesian Accounting Research Journal (February 2022)

Pengaruh Rasio Keuangan terhadap Alokasi Belanja Modal pada Kabupaten/Kota di Provinsi Jawa Barat

Aulia Azzahra (Politeknik Negeri Bandung)
Sudrajat (Jurusan Akuntansi, Politeknik Negeri Bandung)

Article Info

Publish Date
28 Feb 2022

Abstract

This research is done to shows the finantial ratio on capital expenditures allocation in places around West Java during 2014-2019. The ratios used are PAD effectiveness ratio, efficiency ratio, and financial dependency ratio. Financial performance is calculated using these financial ratios which later will be used as decision making in economic, political and social terms. Quantitative descriptive method is used for this research. Sampling technique in this research is using a nonprobability sampling with saturated sampling technique where the entire population is sample, which is 27 districts and cities in West Java Province. The information we used is panel data and taken from the realization of revenues and expenditures report in several places around West Java Province. The analyzing data is using the multiple linear method by Eviews software regression.

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Journal Info
Indonesian Accounting Research Journal
Website

Abbrev

iarj

Publisher

Politeknik Negeri Bandung

Subject

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

Description

Indonesian Accounting Research Journal (IARJ) is published by Jurusan Akuntansi Politeknik Negeri Bandung. It is published quarterly a year in October, February, and June. Indonesian Accounting Research Journal (e-ISSN 2747-1241) focusing on various themes, topics, and accounting aspects, including ...