scholarly journals PENGARUH PENDAPATAN ASLI DAERAH, DANA PERIMBANGAN DAN BELANJA PEGAWAI TERHADAP BELANJA MODAL (Studi Empiris pada Pemerintah Kabupaten/Kota di Provinsi Nusa Tenggara Timur)

Analisis ◽  
2021 ◽  
Vol 11 (1) ◽  
pp. 48-67
Author(s):  
Ardiani Ika Sulistyawati ◽  
Nugrah Septiyani Purwanti
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Capital Expenditure ◽  
Secondary Data ◽  
Profit Sharing ◽  
Provincial Government ◽  
Coefficient Of Determination ◽  
Capital Expenditures ◽  
Government Budget ◽  
City Governments

This study aims to analyze the influence of the variables of Local Own Revenue, General Allocation Funds, Special Allocation Funds, Profit Sharing Funds and Employee Expenditures on Capital Expenditures at Regency / City Governments in East Nusa Tenggara Province 2015-2018 partially and simultaneously. The population in this study were 22 regencies / municipalities in East Nusa Tenggara Province during the 2015-2018 period. This study uses secondary data in the form of the East Nusa Tenggara Provincial Government Budget Realization Report. Hypothesis testing in this study using multiple linear regression with t test, F test and coefficient of determination. The data that has been collected is analyzed first with a classical assumption test before testing the hypothesis. The results of the study partially show that the variables of Local Own Revenue and Special Allocation Funds have a significant effect on Capital Expenditures, while the variables of General Allocation Funds, Profit Sharing Funds and Employee Expenditures have no significant effect on Capital Expenditures. The results of the research simultaneously show that the variables of Local Own Revenue, General Allocation Fund, Special Allocation Fund, Profit Sharing Fund and Employee Expenditure have an effect on capital expenditure.

scholarly journals ANALISIS PENDAPATAN ASLI DAERAH, DANA BAGI HASIL DAN DANA ALOKASI UMUM TERHADAP ANGGARAN BELANJA MODAL

2018 ◽  
Vol 1 (1) ◽  
pp. 1-9
Author(s):  
Endang Sri Wahyuni ◽  
Rosmida Rosmida
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Quantitative Research ◽  
Sampling Method ◽  
Capital Expenditure ◽  
Secondary Data ◽  
Revenue Sharing ◽  
City Government ◽  
Coefficient Of Determination ◽  
City Governments

Abstract:  This study aims to determine the effect of Local Own Revenue, Revenue Sharing, General Allocation Funds, affect the Capital Expenditure Budget District / City Government on the island of Sumatera. The population in this study is the district/city governments in Sumatra. By using purposive sampling method, of 151 regencies / cities in Sumatra obtained a sample of 122 district / city. This research is a quantitative research using secondary data. Testing the hypothesis in this study using multiple linear regression with t test, and the coefficient of determination. The results showed that the Local Own Revenue, Revenue Sharing, General Allocation Funds significant affect Budget Capital Expenditure.

scholarly journals Studi Alokasi Belanja Modal Pada Anggaran Pemerintah Daerah Di Eks-Karesidenan Madiun

2020 ◽  
Vol 1 (2) ◽  
pp. 65-72
Author(s):  
Hery Hermawan
Keyword(s):  
Data Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Quantitative Research ◽  
Fiscal Decentralization ◽  
Capital Expenditure ◽  
Research Data ◽  
T Test ◽  
Coefficient Of Determination ◽  
Capital Expenditures

Abstract— This study aims to determine the effect of the level of effectiveness, independence, and fiscal decentralization on capital expenditures in districts/ city of Madiun Residency both partially and simultaneously. The type of research is quantitative research. Data analysis used is multiple linear regression, t test, F test and coefficient of determination. The result of this study show that, 1.The level of effectiveness significantly effect on the allocation of capital expenditure in the districts/city of Madiun Residency. 2. The level of independence significantly affects on the allocation of capital expenditure in the districts/city of Madiun Residency. 3. The level of fiscal decentralization significantly affects on the allocation of capital expenditure in the districts/city of Madiun Residency. 4. The level of effectiveness, independence, and fiscal decentralization simultaneously affect on the allocation of capital expenditure in districts/city of Madiun Residency. Keywords—: level of effectiveness;  independence; fiscal decentralization; capital expenditure.

scholarly journals PENGARUH PENDAPATAN ASLI DAERAH, DANA ALOKASI UMUM, DANA ALOKASI KHUSUS DAN DANA OTONOMI KHUSUS TERHADAP BELANJA MODAL DI PAPUA BARAT TAHUN 2014-2018

2021 ◽  
Vol 5 (3) ◽  
Author(s):  
Theresia P. Wanma ◽  
Yundy Hafizrianda ◽  
Syaikhul Falah
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Capital Expenditure ◽  
Secondary Data ◽  
Analytical Tool ◽  
Capital Expenditures ◽  
Local Revenue ◽  
West Papua ◽  
Papua Barat

The purpose of this study was to examine and analyze the influence of PAD, DAU, DAK and DOK on Capital Expenditures in West Papua Province in 2014-2018. This study uses secondary data, namely the budget originating from PAD, DAU, DAK and DOK which are allocated for Capital Expenditures in 12 Regencies and 1 City in West Papua Province. The analytical tool used is Multiple Linear Regression with IBM SPSS 21 application.The results of the study show that local revenue, general allocation funds and special allocation funds have no effect on capital expenditure, while the special autonomy fund has a positive and significant effect on capital expenditure. Furthermore, simultaneously PAD, DAU, DAK and DOK have no significant effect on Capital Expenditures

scholarly journals ANALISIS PENGARUH PAD, DBH, DAU, DAK DAN PERTUMBUHAN EKONOMI TERHADAP BELANJA MODAL KABUPATEN NGAWI TAHUN 2003-2015

2018 ◽  
Vol 1 (1) ◽  
pp. 56
Author(s):  
M. Agus Sudrajat ◽  
Irma Diastuti Purniawati
Keyword(s):  
Economic Growth ◽  
Local Government ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Capital Expenditure ◽  
Secondary Data ◽  
Revenue Sharing ◽  
T Test ◽  
Coefficient Of Determination ◽  
F Test

The purpose of this study was to determine whether there is Influence Of Local Own Revenue (PAD), Revenue Sharing Fund (DBH), General Allocation Fund (DAU), Special Allocation Fund (DAK) and Economic Growth of the Capital Expenditure The District Ngawi Year 2003-2014 either partial or simultaneously. The population in this study is Ngawi government. This study uses secondary data in the form of budget realization report a Ngawi government in 2003-2014. Testing the hypothesis in this study using multiple linear regression t test, F test and the coefficient of determination. The results of this study concluded that partial variable PAD, DBH, DAU and Economic Growth influence significantly to capital expenditure. While DAK did not significantly influence capital expenditure. Simultaneously variabel PAD, DBH, DAU, DAK and Economic Growth significant effect on capital expenditure. For local government are espected to pay more attention to the proportion of DAK is allocated to capital expenditure.<p><br /><strong>Keywords : Local Own Revenue, Revenue Sharing Fund, General Allocation Fund, Special Allocation Fund, Economic Growth, Capital Expenditure.</strong></p>

scholarly journals The Influence of Perceptions of Accreditation, Cost of Education, and Promotion on the Decision of Prospective Students to Pursue Postgraduate Studies at Universitas Harapan Medan

2019 ◽  
Vol 5 (3) ◽  
pp. 1
Author(s):  
Sudartono Phannoto
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Multiple Linear Regression Analysis ◽  
Coefficient Of Determination ◽  
Validity And Reliability ◽  
Prospective Students ◽  
Cost Of Education ◽  
Postgraduate Studies

Universitas Harapan Medan is a leading university in Medan with four faculties divided into fourteen study programs consisting of three vocational programs, ten undergraduate programs, and a postgraduate program.This study aimed to empirically examine the influence of perceptions of accreditation, cost of education, and promotion on the decision of prospective students. It used a quantitative approach. The population and samples were 227 and 145 people respectively. The types of data used were primary and secondary data. The data collection techniques used were questionnaires, interviews, literature review, and document review. Tests carried out in this study were validity and reliability tests, classical assumption tests including normality test, multicollinearity test, and heteroscedasticity test, hypothesis tests including F test and t test, multiple linear regression analysis, and coefficient of determination (R2). The result of multiple linear regression was Y = 3.882 + 0.294 X1 + 0.027 X2 + 0.584 X3.In this study, the result also indicated that 62.8% of the Decision of Prospective Students at Universitas Harapan Medan were influenced by Accreditation (X1), Cost of Education (X2), and Promotion (X3), while the remaining 37.2% were influenced by other factors not being examined.

scholarly journals PENGARUH PEMBANGUNAN INFRASTRUKTUR DASAR TERHADAP PERTUMBUHAN EKONOMI DI INDONESIA

2015 ◽  
Vol 4 (1) ◽  
pp. 1
Author(s):  
Suriani Suriani ◽  
Cut Nanda Keusuma
Keyword(s):  
Economic Growth ◽  
Panel Data ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Secondary Data ◽  
Provincial Government ◽  
Analysis Method ◽  
Effect Analysis ◽  
Remote Areas ◽  
Basic Infrastructure

This study aimed to analyzed the effect of the construction of basic infrastructure for economic growth in 26 provinces by using secondary data from 2004 – 2009. The model used is multiple linear regression using Panel Data with  Fixed Effect Analysis Method. The results of this study show variable electricity and roads in a positive and significant effect on economic growth in the region in 26 provincial in Indonesia. The provincial government is expected to prioritize the allocation of funds for the improvement of access to basic infrastructure (roads, electricity, telephone, and water), especially in remote areas, so as to boost economic growth in each province in Indonesia. Keywords: economicgrowth, basic infrastructur, data pael, FEM

PENGARUH PENDAPATAN ASLI DAERAH DAN DANA ALOKASI UMUM TERHADAP TINGKAT KEMANDIRIAN KEUANGAN DAERAH (Studi Empiris pada Provinsi D.I Yogyaarta tahun 2008-2013)

2016 ◽  
Vol 3 (1) ◽  
Author(s):  
Titi Yuli Astuti ◽  
Sunarto Sunarto
Keyword(s):  
Data Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Hypothesis Test ◽  
Secondary Data ◽  
T Test ◽  
Coefficient Of Determination ◽  
Test Results ◽  
Financial Independence ◽  
Local Revenue

The purpose of this study was to determine (1) the level of local financial independence in the province D.I. Yogyakarta (2) the influence of the local revenue of the level of local financial independence in the province D.I. Yogyakarta, and (3) the effect of general allocation funds to the level of financial independence in the region D.I. Yogyakarta province. This research is quantitative. The population in this study is D.I. Yogyakarta province of 2008-2013. The data used in this research is secondary data. Secondary data used was obtained APBD Realization Report of DPDPK city of Yogyakarta and BPS. The data have been collected and analyzed by the method of data analysis first conducted classical assumption test before hypothesis test. Testing the hypothesis in this study using multiple linear regression t test, F test, and test the coefficient of determination. The analysis showed local revenue positive and significant impact on the level of local financial independence with 15.661 t-test results with a significant level of 0.000, t-test bigger than ttable (15.661> 2.0639, general allocation funds do not affect the level of independence the financial area, with the t-count is smaller than t-table (-0.216

F. ANALISIS PENGARUH PAD DAN DAK TERHADAP BELANJA MODAL PROVINSI JAWA TIMUR TAHUN 2010-2019

2021 ◽  
Vol 4 (1) ◽  
pp. 61
Author(s):  
Putri Indah Sari ◽  
Dr. Ignatia Martha Hendrati, S.E., M.E. ◽  
Kiki Asmara,S.E.,MM
Keyword(s):  
Time Series ◽  
Local Governments ◽  
Time Series Data ◽  
Capital Expenditure ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Coefficient Of Determination ◽  
Series Data ◽  
Capital Expenditures ◽  
Positive Effect

Abstrak Undang-Undang Nomor 32 Tahun 2004 tentang Otonomi daerah atau Desentralisasi menjelaskan bahwa kewajiban pemerintah daerah dalam mengendalikan daerahnya sesuai dengan aturan dan undang-undang yang berlaku. Pengalokasian Anggaran Belanja Modal didasarkan pada kebutuhan sarana dan prasarana daerah, anggaran Belanja Modal sebaiknya dialokasikan untuk hal-hal yang produktif. Sehingga, pemerintah daerah harus mampu mengalokasikan anggaran belanja modal dengan benar karena hal itu merupakan salah satu langkah pemerintah daerah dalam meningkatkan pelayanan publik. Penelitian ini bertujuan untuk menguji pengaruh dari Pendapatan Asli Daerah (PAD)  dan Dana Alokasi Khusus (DAK) terhadap Belanja Modal Provinsi Jawa Timur. Penelitian ini menggunakan analisis data time series Tahun 2015-2019 di Provinsi Jawa Timur. Data yang digunakan merupakan data sekunder yang diperoleh dari Direktorat Jenderal Perimbangan Keuangan Republik Indonesia. Metode analisis yang digunakan adalah Analisis Regresi linier berganda, Uji koefisien Determinasi (R2), Uji-t dan Uji F dengan bantuan software SPSS. Dari hasil penelitian menunjukkan bahwa Pendapatan Asli Daerah dan Dana Alokasi Khusus secara (simultan) mempunyai pengaruh signifikan terhadap Belanja Modal di Provinsi Jawa Timur Tahun 2010-2019. Secara parsial 1) Pendapatan Asli Daerah berpengaruh positif terhadap Belanja Modal Provinsi Jawa Timur Tahun 2010-2019. 2) Dana Alokasi Khusus berpengaruh positif  variabel PAD berpengaruh positif terhadap Belanja Modal Provinsi Jawa Timur Tahun 2010-2019.   Kata kunci : Belanja Modal, PAD, dan DAK. Abstract Law Number 32 of 2004 concerning Regional Autonomy or Decentralization explains that the obligation of local governments to control their regions is in accordance with the applicable laws and regulations. The allocation of the Capital Expenditure Budget is based on the needs of regional facilities and infrastructure, the capital expenditure budget should be allocated for productive things. Thus, local governments must be able to allocate the capital expenditure budget properly because this is one of the steps of the local government in improving public services. This study aims to examine the effect of Regional Original Income (PAD) and Special Allocation Funds (DAK) on the Capital Expenditure of East Java Province. This study uses time series data analysis 2015-2019 in East Java Province. The data used is secondary data obtained from the Directorate General of Fiscal Balance of the Republic of Indonesia. The analytical method used is multiple linear regression analysis, coefficient of determination (R2), t-test and F test with the help of SPSS software. The results of the study indicate that the Regional Original Income and the Special Allocation Funds (simultaneously) have a significant effect on capital expenditure in East Java Province in 2010-2019. Partially 1) Local Own Revenue has a positive effect on the Capital Expenditures of East Java Province in 2010-2019. 2) The Special Allocation Fund has a positive effect, the PAD variable has a positive effect on the Capital Expenditure of East Java Province in 2010-2019. Keywords: Capital Expenditures, PAD, and DAK

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 Sisa Lebih Pembiayaan Anggaran Sebagai Pemoderasi Antara Dana Perimbangan, Dana Bagi Hasil, dan Pajak Daerah Terhadap Belanja Modal

2021 ◽  
Vol 13 (2) ◽  
pp. 316-331
Author(s):  
Dirvi Surya Abbas ◽  
Savira Yenita Sari ◽  
Mohamad Zulman Hakim ◽  
Hesty Erviani Zulaecha ◽  
Dewi Rachmania
Keyword(s):  
Capital Expenditure ◽  
Secondary Data ◽  
Sampling Technique ◽  
Profit Sharing ◽  
Observation Time ◽  
Capital Expenditures ◽  
Insignificant Effect ◽  
Panel Data Regression ◽  
Data Regression ◽  
The Relationship

Abstract This research aims to determine the effect of compensation funds, revenue-sharing funds and local taxes on capital expenditures in districts or cities in the province of Banten. Observation time in this research is for six years, namely 2015 to 2020. The object of observation in this study is all districts or cities in Banten Province. The sampling technique used is intentional (purposive) sampling. This study uses secondary data obtained from the Realization Report of the Regional Revenue and Expenditure Budget. The method of analysis used panel data regression analysis. The results of the research explain that the Balancing Fund has a negative and insignificant effect on capital expenditure, the Profit Sharing Fund has a negative and significant effect on capital expenditure, Regional Taxes have a positive and insignificant effect on capital expenditure, while the remaining excess budget financing has a negative and significant impact on Expenditures. Capital, Remaining Budget Financing is able to moderate and able to strengthen or weaken the relationship between Balancing Funds to Capital Expenditures, Remaining Budget Financing is able to moderate and able to strengthen the relationship between Profit Sharing Funds to Capital Expenditures, and Remaining Funding Budgets are unable to moderate and are unable to strengthen or weaken the relationship between Regional Taxes and Capital Expenditures. Keywords: Capital Expenditures, Balancing Funds, Profit Sharing Funds, Regional Taxes,  and Remaining Budget Financing

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