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All Journal Jurnal Telaah dan Riset Akuntansi The Indonesian Journal of Accounting Research
Askam Tuasikal
Universitas Pattimura Ambon
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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PENGARUH DAU, DAK, PAD, DAN PDRB TERHADAP BELANJA MODAL PEMERINTAH DAERAH KABUPATEN/KOTA DI INDONESIA Askam Tuasikal
Jurnal Telaah dan Riset Akuntansi Vol 1, No 2 (2008): Jurnal Telaah & Riset Akuntansi
Publisher : Program Magister Akuntansi Unsyiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (230.873 KB)

Abstract

     The purposes of this research is to know whether general allocation fund (DAU), special allocation fund (DAK) regional own revenue (PAD), and brutto regional domestic product (PDRB) influenced capital expenditure local goverments. The research objects are regencie/municipatily of Indonesia. The used data is secondary data that is from governments recorded in table of general budget calucalation. Linier regression was used to analyzed the data.     The study finds that DAU, DAK, PAD, and PDRB influenced capital expenditure simultaneously. The other founding only PDRB not influenced capital expenditure partially.     Limitation of this research is that the study did nott explore which expenditure sector that is more consume local finance resources. Based on that, the future researcher need to do sector analyze  for studying which expenditure sector that is more consume local finance resources and to increase local revenue. Beside of this, to get the better result, for the researcher that want to study the same theme need to add year of observed, for example 5-10 years. Keywords: General allocation fund, special allocation fund, regional own revenue, brutto regional domestic product, and capital expenditur
Moderasi Aliran Kas Bebas terhadap Hubungan Rasio Pembayaran Dividend dan Pengeluaran Modal dengan Earnings Response Coefficient ALI SANI UYARA; ASKAM TUASIKAL
The Indonesian Journal of Accounting Research Vol 6, No 2 (2003): JRAI May 2003
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.98

Abstract

Free cash flow is cash flow in excess of that required to fund all projects that have positive net present values when discounted at the relevant cost of capital. Jensen hypothesized that price will increase in payouts to shareholders (or promises to do so), and prices will fall with reductions in payments or new requests for funds (or reduction in promises to make future payments). The validation of this hypothesis examined by prior research on dividend and capital spendingThis study was motivated by the results of most research examined the usefulness of earnings and cash flow. The research found that the information of earnings and cash flow didn’t have information contents.The objective of this study examines the impact of free cash flow on association both dividend payout and capital spending by earnings response coefficients. The contributions of this study are twofold. First, suggesting the investors to use free cash flow when they predict stocks price or stocks return. Second, enriching literature on finance field.The hypothesis was tested by multiple regressions analysis for 46 firms with 95% confidence interval. Free cash flows are measured with method of Ross et al. (2000). The earnings response coefficients are measured by using Firm-Specific Coefficients Methodology (FSCM).This study provides evidence that free cash flow has an impact on the association of dividend payout ratio to earnings response coefficients, but it hasn’t impact on the association of capital spending to earnings response coefficients.
Co-Authors ALI SANI UYARA