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All Journal IQTISHADIA Jurnal Manajemen Dayasaing Benefit: Jurnal Manajemen dan Bisnis Jurnal Akuntansi dan Pajak AKTSAR: Jurnal Akuntansi Syariah International Journal of Economics, Business and Accounting Research (IJEBAR) Jurnal Ilmiah Edunomika (JIE) Budimas : Jurnal Pengabdian Masyarakat Iqtishadia: Jurnal Kajian Ekonomi dan Bisnis Islam Jurnal Ilmiah Keuangan Akuntansi Bisnis
Suhesti Ningsih, Suhesti
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Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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ANALYSIS OF FACTORS AFFECTING CAPITAL EXPENDITURE IN THE PROVINCE OF YOGYAKARTA IN 2013-2022 Ningsih, Suhesti; Akromah, Hafizah Wa; Ma'ruf, Muh Hasan
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 7 No 4 (2023): IJEBAR, Vol. 7 Issue 4, December 2023
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v7i4.10220

Abstract

The purpose of this study was to examine the effect of local taxes, regional levies, general allocation funds, and special allocation funds on capital expenditures. This study uses data on the realization of the local government budget (APBD) for 2013 to 2022 taken from the Ministry of Finance's Directorate General of Fiscal Balance (DJPK) website. The population in this study are all regencies and cities in Yogyakarta. The sampling technique used was Saturated Sample with a total sample of 5 regions consisting of 4 districts and 1 city. This type of research is quantitative research using descriptive statistical tests, classical assumption tests, determination tests (R2), statistical tests F tests and t tests tested using SPSS version 26. The results of this study indicate that: 1) local taxes affect capital expenditure; 2) regional levies have no effect on capital expenditures; 3) general allocation funds affect capital expenditure; 4) special allocation funds have an impact on capital expenditures.Whit an adjust R2value of 0,664 meaning 66,4% of the dependent variable.
Co-Authors Aisah, Tutik Akromah, Hafizah Wa Amin, Reggy Aditya Diana Novita Sari, Diana Novita Dodik Jatmika Dwi Septiyani Eko Prasetyo, Dimas Faradila Pratiwi, Natasya Eka Fitri Wardani, Ananda Tiara Hati, Deliana Permata Hidayatullah, Andifa Rozaq Indra Lila Kusuma, Indra Lila Kholifah, Rofiu Nur LMS Kristiyanti, LMS Ma'ruf, Muh Hasan Ma'ruf, Muhammad Hasan Maya Widyana Dewi Ma’ruf, M. Hasan Musyayada, Afina Zahida Ningrum, Mutiara Asri Novianti, Laras Dwi Nurcahyani, Mariska Bening Paidi Paidi Pradipta, Rahadian Nova Rahmadetta, Diva Tirta Nirwana Rahmasari, Adelia Putri Rukmin Rukmini Rukmini Rukmini Shinta Permata Sari Sriprasetyo, Aulia Mayang Sugiyani, Fitria Tira Nur Fitria, Tira Nur Wikan Budi Utami Yuwita Ariessa Pravasanti, Yuwita Ariessa Zania, Rosse Firli