Trilogi Accounting & Business Research
Vol 4, No 2 (2023)

PENGARUH PENDAPATAN ASLI DAERAH, DANA ALOKASI UMUM, DAN DANA ALOKASI KHUSUS TERHADAP BELANJA MODAL KABUPATEN DAN KOTA JAWA TIMUR TAHUN 2019-2021

Ibnu Anggun Priyono (Universitas Trilogi)
Husnul Khotimah (Universitas Trilogi)



Article Info

Publish Date
13 Dec 2023

Abstract

This research aims to analyze the influence of Regional Original Income, General Allocation Funds, and Special Allocation Funds on Capital Expenditures in East Java Province. The research objects consist of 38 cities and regencies in East Java Province for the 2019 - 2021 period which can be accessed via the official website at www.djpk.kemenkeu.go.id. The data used in this research is secondary data and the sample selection method uses a saturated sampling method. The testing steps were implemented using a multiple linear regression analysis approach. The research results show that Regional Original Income has a positive effect on Capital Expenditures, General Allocation Funds have a negative effect on capital expenditures, and Special Allocation Funds have a positive effect on capital expenditures. Regional governments need to formulate budget strategies so that autonomous regions can manage them effectively, efficiently and economically.Keywords: Capital Expenditures; Special Allocation Fund; General Allocation Fund; Locally-Generated Revenue

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Journal Info

Abbrev

TABR

Publisher

Subject

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

Description

TABR merupakan jurnal yang dikelola dan diterbitkan oleh Program Studi Akuntansi, Universitas Trilogi. TABR merupakan media komunikasi dan publikasi naskah ilmiah yang memiliki komitmen untuk menyebarkan hasil penelitian, sajian kasus, dan tinjauan pustaka guna memperluas wawasan, memutakhirkan ...