GULO, VIVIN TRI INDAWATI
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PENGARUH PENDAPATAN ASLI DAERAH DAN DANA ALOKASI UMUM TERHADAP PENGALOKASIAN ANGGARAN BELANJA MODAL PADA PEMERINTAH KABUPATEN NIAS BARAT PERIODE 2016 - 2021 PURBA, IMELDA RIMENDA; GULO, VIVIN TRI INDAWATI
Jurnal Riset Akuntansi & Keuangan Vol 8 No. 2 Tahun 2022
Publisher : UNIKA Santo Thomas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54367/jrak.v8i2.1671

Abstract

This study aims to obtain empirical evidence of the effect of Regional Original Income (PAD), and General Allocation Funds (DAU), on Capital Expenditures in West Nias Regency for the 2016-2021 period. This type of research is quantitative research. The data used in this study are secondary data. The population in this study includes reports on budget realization from establishment until 2021. The sample is budget realization reports from 2016-2021, which is for 6 years. The sampling technique in this study was using purposive sampling. The data analysis used to test the hypothesis was multiple linear regression with a significance level of 55 and using SPSS version 23. partially and simultaneously has no effect on regional spending.
PENGARUH PENDAPATAN ASLI DAERAH DAN DANA ALOKASI UMUM TERHADAP PENGALOKASIAN ANGGARAN BELANJA MODAL PADA PEMERINTAH KABUPATEN NIAS BARAT PERIODE 2016-2021 Gulo, Vivin Tri Indawati; Purba, Imelda Rimenda
Jurnal Ilmiah Akuntansi (JIMAT) Volume 1 Nomor 2 Oktober 2022
Publisher : LPPM Universitas Katolik Santo Thomas Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (509.352 KB) | DOI: 10.54367/jimat.v1i2.2262

Abstract

This study aims to examine the effect of Regional Original Revenue (PAD), General Allocation Fund (DAU), on the Capital Expenditure of West Nias Regency. So that the sample is 18 where (PAD 6, DAU 6, Capital Expenditure 6) from 2016-2021. The research method used is descriptive quantitative using secondary data sourced from the regional government budget report of West Nias Regency in 2016-2021. The data analysis technique used is multiple linear regression statistical analysis. The analysis process carried out first is descriptive statistics, classical assumption tests, and hypothesis testing. The results of this study partially show that Regional Original Income has no effect on Capital Expenditures and the results of the study simultaneously show that the General Allocation Fund has no significant effect on Capital Expenditures. Keywords: Regional Original Revenue (PAD), General Allocation Fund (DAU), Capital Expenditure