International Journal of Public Budgeting, Accounting and Finance
Vol 1 No 1 (2018): Journal of public Budgeting, Accounting and Finance

THE INFLUENCE OF REGIONAL GENERATED REVENUES, BLOCK GRANT, SPECIAL GRANT, FUND SHARING, PROVINCIAL GOVERNMENT TRANSFER, AND EXTRA BUDGET CALCULATION ON CAPITAL EXPENDITURE IN DISTRICTS/TOWNS OF NORTH SUMATERA WITH GROSS REGIONAL DOMESTIC PRODUCT AS MODERATING

Lestari, Yuni Br.Sitepu (Unknown)



Article Info

Publish Date
06 Feb 2018

Abstract

The objective of this study was to analyze the influence of Regional Generated Revenues (PAD), Block Grant (DAU), Special Grant (DAK), Fund Sharing (DBH), Provincial Government Transfer (TPP), and Extra Budget Calculation (SiLPA) on Capital Expenditure with Gross Regional Domestic Product (PDRB) as moderating variable . The research used qualitative causal associative method with secondary data. The population was 198 data obtained from actual budget report of 33 districts/towns in North Sumatera within 6 years (2010- 2015), and the sample were taken by using cencus sampling technique. The data were analyzed by using multiple linear regression analysis and residual test.. The result of the research showed that, simultaneously, PAD, DAU, DAK, DBH, TPP and SiLPA had the influence of Capital Expenditure. Partially, PAD, DAU, DAK,  TPP and SiLPA had significant influence of Capital Expenditure in Districts/Towns in North Sumatera. Gross Regional Domestic Product could not moderate the correlation of Regional Generated Revenues, Block Grant, Special Grant, Fund Sharing, Provincial Government Transfer, and Extra Budget Calculation with Capital Expenditure

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Journal Info

Abbrev

ijpbaf

Publisher

Subject

Economics, Econometrics & Finance

Description

The International Journal of Public Budgeting, Accounting and Finance (IJPBAF) publishes original research in all areas that utilizes tools from basic disciplines such as economics, statistics, psychology, social and sociology. This research typically uses analytical, empirical archival, ...