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All Journal Jurnal Ilmiah Akuntansi
Sinaga, Herfiana
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Economics, Econometrics & Finance

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PENGARUH PERTUMBUHAN EKONOMI, PENDAPATAN ASLI DAERAH, DAN DANA ALOKASI UMUM TERHADAP PENGALOKASIAN ANGGARAN BELANJA MODAL PADA KABUPATEN DI PROVINSI SUMATERA UTARA Sinaga, Herfiana; Sembiring, Yan Christin Br
Jurnal Ilmiah Akuntansi (JIMAT) Volume 3 Nomor 1 April 2024
Publisher : LPPM Universitas Katolik Santo Thomas Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54367/jimat.v3i1.3619

Abstract

This study aims to determine the effect of economic growth, regional original income and general allocation funds on the allocation of the capital expenditure budget in North Sumatra Regency in 2018-2020. Several previous studies on the capital expenditure budget showed different results. Therefore this research, this research needs to be done to retest the theory of capital expenditure budget. The sample of this study is the entire population consisting of 3 years. The research method used is qualitative by using secondary data sourced from APBD budget reports obtained from the official website of the directorate general of financial balance at the Ministry of Finance and from the Central Statistics Agency. The data analysis technique used is descriptive statistical analysis and multiple linear regression analysis. The analysis process used first is descriptive statistics, classical assumption test, then hypothesis testing. The results of this study partially show that economic growth, local revenue and general allocation funds have a significant effect on the capital expenditure budget. And the simultaneous results of economic growth, regional original income and general allocation funds have a simultaneous effect on the capital expenditure budget
Co-Authors Yan Christin Br. Sembiring