Article Per Year (5 Year)
p-Index From 2020 - 2025
0.23
P-Index
This Author published in this journals
All Journal Indonesian Journal of Applied Accounting and Finance
Fitri Angreini
Politeknik Negeri Sriwijaya
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
The The Effect of Regional Income and Financing on Regency/City Capital Expenditures in South Sumatera Province Fitri Angreini; Kartika Rachma Sari; Yevi Dwitayanti
Indonesian Journal of Applied Accounting and Finance Vol. 2 No. 1 (2022): June
Publisher : P3M Politeknik Negeri Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (413.198 KB) | DOI: 10.31961/ijaaf.v2i1.1430

Abstract

This study examines the effect of income and financing on district/city capital expenditures in South Sumatra Province from 2018 to 2020. Researchers used secondary data from the website of the Directorate General of Fiscal Balance and the Supreme Audit Agency of South Sumatra Province. Thirty samples used in this study were determined by purposive sampling. Multiple linear regression and descriptive statistics were used to test the data using SPSS. Based on the results of the study, it can be said that partially PAD and transfer income have an effect on capital expenditure, while other legitimate regional income, financing receipts, and financing expenditures have no effect on capital expenditure. Simultaneously, PAD, transfer revenue, other legitimate regional revenues, financing receipts, and financing expenditures have a positive and significant effect on capital expenditures.
Co-Authors Kartika Rachma Sari Yevi Dwitayanti