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All Journal Jurnal ASET (Akuntansi Riset) Jurnal Riset Akuntansi dan Keuangan
Rizqiyati, Chanif
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Economics, Econometrics & Finance

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Determinan Perubahan Anggaran Belanja Modal Rizqiyati, Chanif; Perdana, Halim Dedy; Setiawan, Doddy
Jurnal Riset Akuntansi dan Keuangan Vol 7, No 1 (2019): Jurnal Riset Akuntansi dan Keuangan. April 2019 [DOAJ & SINTA Indexed]
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v7i1.15140

Abstract

Abstract. This study aims at examining the determinants of capital spending rebudgeting in Indonesia local government. There are four independent variables in the study: local revenue (PAD), the remaining balance in the budget (SiLPA), the region size, and economic growth. Sample of the study consists of district/cities in Indonesia. There are 326 district/cities for 2 years (2012-2013) observations. Method? The result of the study shows that four independent variables: local revenue (PAD), the remaining balance in the budget (SiLPA), the region size, and economic growth positively affect capital spending rebudgeting in Indonesia local government. Therefore, the higher local revenue, the higher the remaining balance in the budget (SiLPA), the bigger size of local government and the higher economic growth will likely increase the capital spending rebudgeting.  Abstrak. Penelitian ini bertujuan untuk mengetahui determinan perubahan anggaran belanja modal pada pemerintah kabupaten/kota di Indonesia. Terdapat empat variabel independen dalam penelitian ini: pendapatan asli daerah (PAD), sisa lebih perhitungan anggaran (SiLPA), luas wilayah, dan pertumbuhan ekonomi. Sampel penelitian ini terdiri dari kabupaten/kota di Indonesia. Ada 326 kabupaten/kota dari 2 tahun (2012-2013) pengamatan. Methodologi penelitian? Hasil penelitian menunjukan bahwa empat variabel independen: pendapatan asli daerah (PAD), sisa lebih perhitungan anggaran (SiLPA), luas wilayah, dan pertumbuhan ekonomi berpengaruh positif terhadap perubahan anggaran belanja modal. Oleh karena itu semakin tinggi pendapatan asli daerah, semakin tinggi sisa lebih perhitungan anggaran, semakin luas wilayah pemerintah daerah dan semakin tinggi pertumbuhan ekonomi kemungkinan akan meningkatkan perubahan anggaran belanja modal. Kata kunci :Belanja Modal; Pertumbuhan Ekonomi; PAD; Luas Wilayah; SiLPA.
Political Budget Cycle on The Regional Elections in Indonesia Rizqiyati, Chanif; Setiawan, Doddy
Jurnal ASET (Akuntansi Riset) Vol 13, No 1 (2021): JURNAL ASET (AKUNTANSI RISET) JANUARI - JULI 2021 [DOAJ & SINTA INDEXED]
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v13i1.33879

Abstract

This research aims to examine the Political Budget Cycle on The Regional Elections in Indonesia especially in Java and to give evidence related between the central government transfer and the political budget cycle authority in regions. The number of samples taken was 337 observation data during three observation periods i.e. elections years, one year before the elections, and two years before 2018, 2017, and 2015 elections. The technique of testing data used regression analysis with Eviews Software. The results of this research show that the regional elections improve grant expenditures and social aid expenditures, while investment expenditures are increased two years before the elections are held. The assumption that the incumbent candidates utilize their authority to do politicization budgets cannot be proven in this research. Besides, the relationship between the central transfer and the political budget cycle in regions cannot be proven either.
Co-Authors Doddy Setiawan Halim Dedy Perdana