Substansi: Sumber Artikel Akuntansi Auditing dan Keuangan Vokasi
Vol 3 No 2 (2019)

Analisis Desentralisasi Fiskal terhadap Belanja Modal Pemerintah Daerah di Indonesia

Hady Sutjipto (Universitas Sultan Ageng Tirtayasa)
Stania Cahaya Suci (Unknown)
Yogi Sabarudin Umbara (Unknown)



Article Info

Publish Date
20 Dec 2019

Abstract

The aims of this study to determine the effect of the degree of fiscal autonomy, regional financial dependence, and population on capital expenditure of 34 provinces in Indonesia.  The Methodolody in this study employs panel data analysis method with fixed effect model (FEM) estimation model. Determination of samples based on panel data consisting of time series data for period 2014-2017 and cross section data of 34 Provinces in Indonesia. The data was obtained from the Central Statistics Agency and the Directorate General of Financial Balance.The results shows that (1) the degree of fiscal autonomy, regional financial dependence, and the population have a positive and significant effect on capital expenditure (2) the degree of fiscal autonomy, regional financial dependence, and the total population have simultaneous effect on capital expenditures. 

Copyrights © 2019






Journal Info

Abbrev

SUBS

Publisher

Subject

Economics, Econometrics & Finance

Description

SUBSTANSI: Sumber Artikel Akuntansi, Auditing, dan Keuangan Vokasi. merupakan jurnal yang mengupas artikel berkaitan dengan topik seputar Akuntansi, Auditing, dan Keuangan Vokasi. Salah satu keunikan jurnal ini adalah memublikasikan kajian ilmiah yang lebih bersifat terapan (applied science) di area ...