Owner : Riset dan Jurnal Akuntansi
Vol. 6 No. 2 (2022): Artikel Volume 6 Nomor 2 April 2022

Pengaruh Pertumbuhan Ekonomi, PAD, DAU dan DAK Terhadap Pengalokasian Anggaran Belanja Modal di Kabupaten/Kota Di Sumatera Utara Tahun 2018-2020

Herlina Novita (Universitas Prima Indonesia)
Anita Yuli Sari Akbar Purba (Universitas Prima Indonesia)
Erika Sri Dwina Br Perangin-Angin (Universitas Prima Indonesia)
Engie Aurel Caroline (Universitas Prima Indonesia)
Julius Kristofan Zai (Universitas Prima Indonesia)



Article Info

Publish Date
15 Apr 2022

Abstract

The purpose of this research is to investigate the impact of economic growth, regional original income, general allocation funds, and special allocation funds on the distribution of capital expenditure funds in the regencies and cities of North Sumatra, Indonesia. Purposive sampling was used to pick the samples for this study. Three hundred and ninety-nine samples were included in the study, all of which were from districts or cities in North Sumatra. Statistical analysis, classical assumption testing, and hypothesis testing are the research approaches that were used in this thesis. Secondary data is the kind of information that was utilized. In this research, the findings demonstrate that economic growth, regional original income, general allocation funds, and special distribution funding all have a positive and statistically significant impact on capital expenditures. A partial influence of regional original income and special allocation funds on capital expenditures may be seen, but no effect is shown for economic growth and general allocation funds on capital expenditures

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Journal Info

Abbrev

owner

Publisher

Subject

Economics, Econometrics & Finance

Description

Owner (Riset dan Jurnal Akuntansi) adalah jurnal akademik yang berlandaskan nilai nilai keilmiahan. Owner diterbitkan 2 kali dalam setahun dengan periode Februari dan Agustus dipublikasikan oleh Program Studi Akuntansi Perguruan Tinggi Politeknik Ganesha Medan. Ruang Lingkup : Akuntansi Keuangan; ...