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Nurzen, Miardi
STIESIA
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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PENGARUH PERTUMBUHAN EKONOMI, PENDAPATAN ASLI DAERAH DAN DANA ALOKASI UMUM TERHADAP BELANJA MODAL Nurzen, Miardi; Riharjo, Ikhsan Budi
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 4 (2016): Jurnal Ilmu & Riset Akuntansi
Publisher : STIESIA

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Abstract

The purpose of this research is to test the economic growth, Local Own-Source Revenue, and General AllocationFund has an influence to the Capital Expenditure at the Districts /Cities Government in East Java. Thepopulation of this research is the entire of districts /cities in the area of East Java Province. The data usessecondary data which has been retrieved from the Districts / Cities Realization Budget Report in East JavaProvince from 2012 to 2014. The data analysis instrument has been done by using multiple linear regressionsanalysis. Based on the test it shows that: 1) the economic growth does not have any influence to the CapitalExpenditure; 2) The Local Own Source Revenue has positive influence to the Capital Expenditure; 3) GeneralAllocation Fund has positive influence to the capital expenditure.Keywords: Economic Growth (PE), Local Own Source Revenue (PAD), General Allocation Fund (DAU),capital expenditure (BM).
Co-Authors Budi Riharjo, Ikhsan