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All Journal Jurnal Akuntansi Kompetif
Heumesse, Piter
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Economics, Econometrics & Finance

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PENGARUH PENDAPATAN ASLI DAERAH DAN DANA ALOKASI KHUSUS TERHADAP BELANJA MODAL PEMERINTAH DAERAH KABUPATEN MALUKU BARAT DAYA Leunupun, Engrith Grafelia; Heumesse, Piter
Jurnal Akuntansi Kompetif Vol. 7 No. 1 (2024): Pengendalian, Kinerja Keuangan, dan Peran Audit di Era Dinamis
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v7i1.1649

Abstract

This research aims to analyze the influence of Regional Original Income and Special Allocation Funds on Capital Expenditures. This research is a type of quantitative research with the data used is secondary data in the form of reports on the realization of the regional government budget of Southwest Maluku Regency from 2016-2022. Data testing was carried out using SPSS to test the hypothesis. The results obtained from this test are that local original income does not have a significant and partial effect on capital expenditure and special allocation funds partially and significantly have an effect on capital expenditure, and simultaneously there is an influence between local original income and special allocation funds on capital expenditure.
Co-Authors Engrith G Leunupun