Indonesian Journal of Applied Accounting and Finance
Vol. 2 No. 1 (2022): June

The The Effect of Regional Income and Financing on Regency/City Capital Expenditures in South Sumatera Province

Fitri Angreini (Politeknik Negeri Sriwijaya)
Kartika Rachma Sari (Politeknik Negeri Sriwijaya)
Yevi Dwitayanti (Politeknik Negeri Sriwijaya)



Article Info

Publish Date
30 Jun 2022

Abstract

This study examines the effect of income and financing on district/city capital expenditures in South Sumatra Province from 2018 to 2020. Researchers used secondary data from the website of the Directorate General of Fiscal Balance and the Supreme Audit Agency of South Sumatra Province. Thirty samples used in this study were determined by purposive sampling. Multiple linear regression and descriptive statistics were used to test the data using SPSS. Based on the results of the study, it can be said that partially PAD and transfer income have an effect on capital expenditure, while other legitimate regional income, financing receipts, and financing expenditures have no effect on capital expenditure. Simultaneously, PAD, transfer revenue, other legitimate regional revenues, financing receipts, and financing expenditures have a positive and significant effect on capital expenditures.

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Journal Info

Abbrev

IJAAF

Publisher

Subject

Economics, Econometrics & Finance

Description

Indonesian Journal of Applied Accounting and Finance (IJAAF) is a publication of original research and writing in the area of applied accounting and finance (ISSN 2828-8572). The IJAAF aims to provide a forum for scholarly understanding of the field of applied accounting and finance. The journal ...