E-JURNAL AKUNTANSI
Vol 18 No 3 (2017)

PENGARUH PENDAPATAN ASLI DAERAH, DANA ALOKASI UMUM, DAN DANA BAGI HASIL PADA BELANJA MODAL

Ni Nyoman Widiasih (Fakultas Ekonomi dan Bisnis Universitas Udayana)
. Gayatri (Fakultas Ekonomi dan Bisnis Universitas Udayana)



Article Info

Publish Date
15 Mar 2017

Abstract

The purposes of this study are to determine the influence of local revenues, general allocation funds, and revenue-sharing on capital expenditure as well as to determine the occurrence of the phenomenon of flypaper. The study was conducted in the period 2010-2015. Its population is eight regencies and one city in Bali province. The sampling method used was saturated sampling so that the sample in this study were all members of the population. The data used is secondary data APBD Realization Report. The analysis technique used is multiple linear regression. The test results show that the local revenue and general allocation fund positive effect on capital expenditure, while the revenue-sharing negative effect on capital spending. Flypaper phenomenon does not occur in capital expenditure.

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Journal Info

Abbrev

akuntansi

Publisher

Subject

Economics, Econometrics & Finance

Description

E-Jurnal Akuntansi covered various research approaches, namely: quantitative, qualitative and mixed-method. E-Jurnal Akuntansi focuses related on various themes, topics and aspects of accounting and investment, including (but not limited) to the following topics: Financial Accounting Managerial ...