JAE (Jurnal Akuntansi dan Ekonomi)
Vol 9 No 3 (2024): JAE (Jurnal Akuntansi dan Ekonomi)

PENGARUH PENDAPATAN ASLI DAERAH, DANA ALOKASI UMUM DAN DANA ALOKASI KHUSUS TERHADAP BELANJA MODAL PROVINSI JAWA BARAT

Cindriyanti (Unknown)
Susy Hambani (Unknown)
Saepul Anwar (Unknown)



Article Info

Publish Date
15 Nov 2024

Abstract

In building sustainable infrastructure and facilities, capital expenditure is an important factor that must be considered in addition to other expenditures. Regional revenues from PAD, DAU, and DAK can be used to improve public institution services and increase capital expenditure for economic growth. This study aims to analyze the influence of Regional Original Revenue, General Allocation Funds and Special Allocation Funds on Capital Expenditure of West Java Province in 2018-2022. This study uses a quantitative causality approach. The sampling method uses a saturated sampling technique. The results of this study show that Regional Original Revenue, General Allocation Fund and Special Allocation Fund simultaneously affect Capital Expenditure. Partially, Regional Original Revenue and General Allocation Fund have an effect on Capital Expenditure. Meanwhile, the Special Allocation Fund has no effect on Capital Expenditure.

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Journal Info

Abbrev

akuntansi

Publisher

Subject

Economics, Econometrics & Finance

Description

Journal of JAE is a peer review journal published by Department of Accounting and the media for researchers, practitioners and lecturers who will publish the results of their research. The aim of the Journal is to facilitate scientific publication of the results of researches in Indonesia and ...