AKRUAL : Jurnal Akuntansi dan Keuangan
Vol 5 No 1 (2023): AKRUAL : Jurnal Akuntansi dan Keuangan

Pengaruh Capital Expenditure, Special Allocation Fund, General Allocation Fund dan Level of Regional Financial Independence

Rianto - (Universitas Islam As-Syafiiyah)
Heryanto - (Universitas Islam As-Syafiiyah)

Article Info

Publish Date
15 Aug 2023

Abstract

This study aims to determine the effect of Capital Expenditures, Special Allocation Funds, General Allocation Funds on the Level of Regional Financial Independence in D.I Yogyakarta Province in 2014-2021. The samples used in this study were all regencies/cities in the Province of D.I Yogyakarta using the census sampling technique. The independent variables of this study are Capital Expenditures, Special Allocation Funds and General Allocation Funds. The dependent variable of this study is the Level of Regional Financial Independence. The results show that capital expenditure has no effect on the level of regional financial independence, while the Special Allocation Fund has a significant negative effect on the level of regional financial independence, and the general allocation fund has a significant negative effect on the level of regional financial independence

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Journal Info
AKRUAL : Jurnal Akuntansi dan Keuangan
Website

Abbrev

Akrual

Publisher

Universitas Islam As-Syafi'iyah

Subject

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

Description

An objective of the AKRUAL : Jurnal Akuntansi dan Keuangan is to promote the wide dissemination of the results of systematic scholarly inquiries into the broad field of business research. The AKRUAL : Jurnal Akuntansi dan Keuangan is intended to be the journal for publishing articles reporting the ...