PENGARUH PERUBAHAN SISA LEBIH ANGGARAN DAN PERUBAHAN DANA BAGI HASIL TERHADAP PERUBAHAN BELANJA MODAL

Isra Maulina (Fakultas Ekonomi dan Bisnis Islam IAIN Lhokseumawe)
Fathul Liza (Mahasiswa Prodi Akuntansi Syariah, Fakultas Ekonomi dan Bisnis Islam IAIN Lhokseumawe)

Jurnal Ekonomi Syariah, Akuntansi dan Perbankan (JESKaPe)
Vol 2 No 2 (2018): JESKaPe Vol. 2 No. 2 July-December 2018

This study aims to determine the effect of changes in the unspent budget fund (SiLPA) and changes in profit sharing fund (DBH) to changes in capital expenditure in the district government of public works offices. The study was conducted on 23 district / city governments in Aceh during the period of 2013- 2015. The type of data used in this study is secondary data. The research was conducted by census with data analysis using multiple linear regression. The results show that changes in the unspent budget fund and changes inprofit sharing fund simultaneously and partially affect the changes in capital expenditure in the district government public works office in Aceh. These results indicate that changes in capital expenditures in public works can occur due to changes in the unspent budget fund, and changes inprofit sharing fund. Keywords: Changes in the unspent budget fund, changes in profit sharing fund, districts / municipalities and changes in capital expenditures.