scholarly journals Pengaruh Dana Alokasi Umum (DAU), Pendapatan Asli Daerah (PAD), dan Dana Bagi Hasil (DBH) Terhadap Belanja Modal dengan Sisa Lebih Pembiayaan Anggaran (SILPA) sebagai Variabel Pemoderasi pada Pemerintah Provinsi se-Indonesia Periode 2015-2019

2021 ◽  
Vol 3 (1) ◽  
pp. 170-187
Author(s):  
Syofyan Yuliantoni ◽  
Fefri Indra Arza
Keyword(s):  
Regression Analysis ◽  
Hypothesis Testing ◽  
Data Use ◽  
Revenue Sharing ◽  
Fiscal Year ◽  
Capital Expenditures ◽  
Capital Spending

This study aims to determine the effect of General Allocation Fund (DAU), Regional Original Income (PAD), and Revenue Sharing Fund (DBH) on Capital Expenditures with Excess Budget Financing (SILPA) as a Moderating Variable in Provincial Governments throughout Indonesia 2015-2019. The data use in this study is the report on the realization of APBD for the 2015-2019 fiscal year which is available on the DJPK website. The population and sample in this study ara all provincial governments in Indonesia consisting of 34 provinces from 2015-2019 with a total of 170 data. Hypothesis testing in this study uses the Moderated Regression Analysis (MRA) test. The result showed that DAU had a significant effect on capital spending, PAD and DBH had no effect on capital spending, SILPA does not moderate DAU, PAD, and DBH on capital expenditures.

scholarly journals Pengaruh Pendapatan Asli Daerah (PAD), Kekayaan Daerah, Sisa Lebih Pembiayaan Anggaran (SILPA) terhadap Belanja Modal dengan Petumbuhan Ekonomi sebagai Variabel Moderasi Pada Pemerintah Provinsi Se- Indonesia periode 2015-2019

2021 ◽  
Vol 3 (2) ◽  
pp. 450-469
Author(s):  
Danil Sanjaya ◽  
Herlina Helmy
Keyword(s):  
Economic Growth ◽  
Regression Analysis ◽  
Hypothesis Testing ◽  
Capital Expenditure ◽  
Data Use ◽  
Fiscal Year ◽  
Independent Variables ◽  
Result Show ◽  
Regional Wealth

This study aims to determine the effect of Regional Original Income (PAD), regional Asset and Excess Budget Financing (SILPA) on Capital Expediture with Economic Growth as a Moderating Variable in Provincial Governments throughout Indonesia 2015-2019. The data use in this study is the report on the realization of APBD for the 2015-2019 fiscal year which is available on the DJPK website. The population and sample in this study ara all provincial governments in Indonesia consisted of 34 provinces from 2015-2019 with a total of 170 data. Hypothesis testing in this study uses the Moderated Regression Analysis (MRA) test. The result show that PAD has no significant effect on capital expenditure, Regional Wealth and SILPA have a significant effect and simultaneously independent variables have a significant effect on the dependent variable, Economic Growth strengthens the influence of PAD and SILPA on capital expenditure and Economic Growth weakens Regional wealth on Capital Expenditure.

scholarly journals The Effect of Financial Performance and Balanced Funds on Capital Expenditure of Local Government in District/City in Indonesia

2019 ◽  
Vol 9 (4) ◽  
pp. 129
Author(s):  
Kornelis Kopong Bolen ◽  
Payamta
Keyword(s):  
Regression Analysis ◽  
Financial Performance ◽  
Capital Expenditure ◽  
Secondary Data ◽  
Revenue Sharing ◽  
Capital Expenditures ◽  
Financial Efficiency ◽  
City Governments ◽  
Financial Independence ◽  
The Republic

Many regional governments in district/city still allocate their capital expenditures below 30%. It is not in line with expectations as mandated in Regulation of the Minister of Home Affairs on Guidelines for Preparation of Regional Income and Expenditure Budget (APBD). The purpose of this study is to examine the effect of financial performance and balance funds on the allocation of capital expenditures for district /city governments in Indonesia. The sample used in this study were 473 district/city governments consisting of 382 district governments and 91 city governments. Meanwhile, the type of data used was secondary data. The analysis in the study was based on reports on the realization of the 2013 to 2017 budget audited by The Supreme Audit Agency of The Republic of Indonesia (BPK).The results of multiple regression analysis show first, Regional Financial Independence and General Allocation Funds have a negative but significant effect on Capital Expenditures. Second, Regional Financial Effectiveness, Revenue Sharing Funds, and Special Allocation Funds have a positive and significant effect on Capital Expenditures. Third, Regional Financial Efficiency does not significantly affect Capital Expenditures.

scholarly journals Pengaruh Pertumbuhan Ekonomi, Pendapatan Asli Daerah (PAD), Jumlah Penduduk Dan Luas Wilayah Terhadap Belanja Modal Pemerintah Daerah

2020 ◽  
Vol 2 (4) ◽  
pp. 3452-3467
Author(s):  
Bintang Marseno ◽  
Erly Mulyani
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Fiscal Year ◽  
Capital Expenditures ◽  
Regional Government ◽  
Significance Level ◽  
West Sumatra

This study aims to see the effect of Economic Growth, Local Own Revenue (PAD), Total Population, and Area of Regional Government on Capital Expenditures in Regency/ City in West Sumatra Province. This type of research is quantitative research. The sample in this study is the report on the realization of the APBD in 19 regency/ cities in West Sumatra for the 2016-2019 fiscal year. The data analysis technique used is Multiple Linear Regression Analysis with the help of SPSS 24. Based on the Multiple Linear Regression Analysis with a significance level of 0.05, the results show that Local Own Revenue (PAD) and Regional Area have a significant effect on Capital Expenditures, where the significant level - are 0.000 and 0.000, respectively.

scholarly journals FLYPAPER EFFECT PADA PENGELUARAN PEMERINTAH DAERAH DI JAWA

2015 ◽  
Vol 11 (1) ◽  
pp. 1
Author(s):  
Bambang Agus Pramuka
Keyword(s):  
Regression Analysis ◽  
Local Government ◽  
Local Governments ◽  
Central Government ◽  
Financial Statement ◽  
Fiscal Year ◽  
Capital Expenditures ◽  
Study Analysis ◽  
Flypaper Effect ◽  
Local Government Expenditures

This study analysis whether there is any flypaper effect in local governments’ expenditures, and whether there are significant influences of grants from central government and original revenue of local governments on their expenditures, especially the operating and capital expenditures. The object of the study are all local autonomous governments in Java; and the focus of the study was the financial statement of the 2005-2008 fiscal year. Through an examination on financial statement of all kabupatens and kotas in Java, and applying multiple regression analysis, it is revealed that the flypaper effect was not found, which implied that the local government did not rely more on grant from the central government as the sources of their budget. The DAU (grant) and PAD (original revenues), however, were found to be significantly influencing the operating, capital, and total of local government expenditures, for the related year and the following year.

scholarly journals Pengaruh Pendapatan Bagi Hasil, Pendapatan Margin Murabahah Dan Dana Simpanan Wadiah Terhadap Bonus Wadiah Bank Muamalat Indonesia

2021 ◽  
Vol 6 (1) ◽  
pp. 42-57
Author(s):  
Irma Sari
Keyword(s):  
Regression Analysis ◽  
Hypothesis Testing ◽  
Multiple Regression Analysis ◽  
Multiple Regression ◽  
Revenue Sharing ◽  
T Test ◽  
Significance Level ◽  
Independent Variable ◽  
Level Of Significance

Penelitian ini dilakukan untuk menguji pengaruh pendapatan bagi hasil, pendapatan margin murabahah dan dana simpanan wadiah terhadap bonus wadiah pada Bank Muamalat Indonesia. Data diperoleh dari website resmi OJK dan Bank Muamalat Indonesia. Metode yang digunakan adalah analisis regresi berganda dan uji hipotesis menggunakan t-statistik untuk menguji koefisien bersama-sama dengan level of significance 5%. Dari hasil penelitian ini menunjukkan bahwa hasil uji t (parsial) variabel pendapatan bagi hasil berpengaruh positif dan tidak signifikan terhadap bonus wadiah dengan nilai sig. sebesar 0,155. Variabel pendapatan margin murabahah berpengaruh positif dan signifikan terhadap bonus wadiah dengan nilai sig. sebesar 0,041. Variabel dana simpanan wadiah berpengaruh positif dan signifikan terhadap bonus wadiah dengan nilai sig. sebesar 0,001. Sedangkan nilai Adjusted R Square sebesar 0,761 yang berarti variabel independen dalam model ini mampu menjelaskan sebesar 76,1% terhadap bonus wadiah. Dan sisanya 23,9% di pengaruhi oleh faktor lain yang tidak diteliti dalam penelitian ini. This research was conducted to examine the effect of revenue sharing.murabahah margin income and wadiah savings funds on wadiah bonuses at bank Muamalat Indonesia. Data obtained from OJK official website and Muamalat Indonesia bank. The method use is multiple regression analysis and hypothesis testing using t-statistics to test the coefficients together with a significance level of 5%. The results of this study indicate that the results of t test (partial) of revenue sharing variables have a positive and not significant effect on wadiah bonuses with a sig. value of 0,155. Murabahah margin income variable has positive and significant effect on wadiah bonuses with a sig. value of 0,041. Wadiah savings variable has a positive and significant effect on wadiah bonuses with a sig. value of 0,001 While Adjusted R Square value of 0,761 which means the independent variable in this model is able to explain 76,1% of wadiah bonuses. While the remaining 23,9% is influenced by other factors not examined in this study.

scholarly journals PENDAPATAN DAERAH TERHADAP PERTUMBUHAN EKONOMI PROPINSI DKI JAKARTA: BELANJA MODAL SEBAGAI PEMEDIASI

Media Bisnis ◽  
2021 ◽  
Vol 12 (2) ◽  
pp. 161-174
Author(s):  
IMAN AKHADI
Keyword(s):  
Economic Growth ◽  
Regression Analysis ◽  
Quantitative Study ◽  
Secondary Data ◽  
Revenue Sharing ◽  
Profit Sharing ◽  
Capital Expenditures ◽  
Government Grant ◽  
The Relationship ◽  
Positive Effect

The objective of this research is to analyze the effect of Capital Expenditures in mediating the relationship between Regional Original Revenue and Profit Sharing Funds (Government Grant) for economic growth in DKI Jakarta Province which is measured based on the value of Gross Regional Domestic Product (GRDP) based on constant 2010 prices. Secondary data on variables comes from data on the realization of the DKI Jakarta Provincial Budget between 2013-2017. This research is a quantitative study using multiple regression analysis methods. The results of the study show that simultaneously, Local Original Income and Profit Sharing Funds have a significant effect on economic growth. Partially, only Regional Original Income has a positive effect on economic growth, whereas the Revenue Sharing Fund does not affect the economic growth of DKI Jakarta Province. The results of subsequent research indicate that Capital Expenditures do not mediate the relationship between Regional Original Revenue and Profit Sharing Funds to the economic growth of DKI Jakarta Province

scholarly journals PENGARUH PENDAPATAN ASLI DAERAH, DANA ALOKASI UMUM DAN DANA BAGI HASIL TERHADAP ALOKASI BELANJA MODAL DENGAN PERTUMBUHAN EKONOMI SEBAGAI VARIABEL MODERATING PADA PEMERINTAH DAERAH KABUPATEN/KOTA PROVINSI JAWA TIMUR TAHUN 2013-2015

2018 ◽  
pp. 1
Author(s):  
Puspita Sari Surya Prabawati ◽  
Eva Wany
Keyword(s):  
Economic Growth ◽  
Regression Analysis ◽  
Capital Expenditure ◽  
Sampling Technique ◽  
Revenue Sharing ◽  
Capital Expenditures ◽  
Purposive Sampling ◽  
Moderating Variables

This research aimed to examine the effect of regional real revenue, general allocation fund and revenue sharing fund on capital expenditures, as well as the effect of regional real revenue, general allocation fund and revenue sharing fund with moderation of economic growth in capital expenditure. This research was conducted at the distric/city in the province of east java. The sampling technique used was purposive sampling, and there are 36 district/city in province of East Java into the sample. This research used the realization of budget reports anda PDRB tables from 2013-2015 as the sample. The method of analysis used to test the hypothesis of Moderated Regression Analysis (MRA). The results of this study indicate that the effect of regional real revenue and general allocation fund has effect on capital expenditures, whereas revenue sharing fund have not an on capital expenditures. Moderating variables (economic growth) capable of moderating variable revenue sharing fund, but not able to moderate variable regional real revenue and general allocation fund on capital expenditure.

scholarly journals Analisis Faktor–Faktor yang Mempengaruhi Alokasi Anggaran Belanja Modal

2019 ◽  
Vol 2 (1) ◽  
pp. 15
Author(s):  
Agus Sukarno ◽  
Hadioetomo Hadioetomo ◽  
Agus Haryadi
Keyword(s):  
Economic Growth ◽  
Regression Analysis ◽  
Regional Development ◽  
Capital Expenditure ◽  
Secondary Data ◽  
Revenue Sharing ◽  
Capital Cost ◽  
Regional Autonomy ◽  
Area Effect ◽  
Fixed Assets

Regional Autonomy intended that each region can be independent in conducting regional development in the form of capital cost in order to increase the area of fixed assets. The purpose of this study is to determine whether there is the influence of the Economic Growth, General Allocation Fund, Special Allocation Fund, Revenue Sharing Fund, Original Income Area, SiLPA, and Total Area against Capital Expenditure of the District/City in Indonesia. This study used secondary data obtained from the Supreme Audit Agency in 2017. The sample used in the study were 180 District/City located in Indonesia. The way to analyze the data by using multiple linier regression analysis. Based on the analysis stated that the variable Revenue Sharing Fund, Original Income Area, Total Area effect on Capital Expenditure. While Economic Growth, General Allocation Fund, Special Allocation Fund, SiLPA does not effect on Captital Expenditure.

scholarly journals PENGARUH PEMAHAMAN WAJIB PAJAK DAN MANFAAT PAJAK RESTORAN TERHADAP KESADARAN WAJIB PAJAK MEMBAYAR PAJAK (STUDI KASUS PADA USAHA RESTORAN DI KOTA TOMOHON)

2014 ◽  
Vol 8 (3) ◽  
Author(s):  
Arian Sumando Butarbutar ◽  
Harijanto Sabijono ◽  
Heince R.N Wokas
Keyword(s):  
Regression Analysis ◽  
Hypothesis Testing ◽  
Multiple Regression Analysis ◽  
Multiple Regression ◽  
Analytical Method ◽  
T Test ◽  
Primary Data ◽  
Tax Benefits ◽  
Tax Payers ◽  
The City

This study aims to determine the effect of taxpayer understanding and awareness of tax benefits to the restaurants taxpayer pays taxes . Sources of data used in this study is primary data derived from taxpayer restaurant in Tomohon. The analytical method used is multiple regression analysis. The results of the regression analysis resulted in the equation r Y = 8.000 + 0.136 X1 + 0.440 X2 . R2 value of 0.303 indicates the proportion of the taxpayer contributes understanding and awareness of tax benefits to the restaurants taxpayer pays tax at a restaurant in Tomohon 30.3 %. And korelsi coefficient ( r) of 0.550 . Hypothesis testing using t-test showed that no taxpayer understanding partial effect on consciousness taxpayer pays tax while the restaurant in Tomohon city restaurant tax benefits significantly influence the consciousness of the top tax payers in the city of Tomohon.

scholarly journals Analisis Keserasian Belanja Daerah Kabupaten Garut

2018 ◽  
Vol 10 (2) ◽  
pp. 87-95
Author(s):  
Abdal Abdal ◽  
Herabudin Herabudin ◽  
Siti Saodah
Keyword(s):  
Data Analysis ◽  
Qualitative Approach ◽  
Fiscal Year ◽  
Capital Expenditures ◽  
Analysis Model ◽  
Analysis Techniques ◽  
Three Stages ◽  
Operating Expenditures ◽  
Descriptive Method ◽  
Year 2013

The problem in this study relates to the level of compatibility of operating expenditures, capital expenditures as well as direct and indirect expenditure in the Budget Realization Report (LRA) Garut district fiscal year 2013-2017. The aim of this study was to determine the level of compatibility of operating expenditures, capital expenditures, as well as direct and indirect expenditure on Budget Realization Report (BRR) Garut regency Fiscal Year 2013-2017. The method used in this research is descriptive method with qualitative approach. Data collection techniques in this study is the observation, documentation, interviews and triangulation. Data analysis techniques in this study is an analysis model of Miles and Huberman which consists of three stages: 1) Reduction of data, 2) data, and 3) conclusion / verification. The result is the expenditures to Garut regency 2013-2017 fiscal year quite well.

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