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Factors Affecting the Capital Expenditures in Bali Province Dewi, Ni Luh Putu Sandrya; Dicriyani, Ni Luh Gede Mahayu
JASF: Journal of Accounting and Strategic Finance Vol. 1 No. 2 (2018): JASF (Journal of Accounting and Strategic Finance) - November 2018
Publisher : Accounting Department, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v1i02.30

Abstract

Capital Expenditure is budget expenditure used to obtain or add value to assets that benefit more than one accounting period. Infrastructure development in an area is reflected in the allocation of effective capital expenditure from an area. The purpose of this research is to determine the factors that influence capital expenditure in the province of Bali. The object of this study is the report on the realization of the regional expenditure income budget APBD in the District/City in the Province of Bali in the Fiscal Year 2013-2017. The data analysis technique used is multiple linear regression analysis. The results of this study indi cate that regional original income (PAD) has a significant positive effect, balancing funds have no effect and the surplus financing budget (SILPA) effect on capital expenditure negatively in the province of Bali.