Journal of Accounting Research, Utility Finance and Digital Assets (JARUDA)
Vol. 1 No. 4 (2023): April

THE INFLUENCE OF REGIONAL GENUINE INCOME, BALANCED FUNDS AND BUDGET RETURN CALCULATIONS (SILPA) ON CAPITAL EXPENDITURES IN INDONESIAN PROVINCE

Marzuki (Faculty of Economic and Business Universitas Malikussaleh)
Halida Bahri (Faculty of Economic and Business Universitas Malikussaleh)
Chairil Akhyar (Faculty of Economic and Business Universitas Malikussaleh)
Hairani Putri (Faculty of Economic and Business Universitas Malikussaleh)



Article Info

Publish Date
30 Apr 2023

Abstract

This study aims to analyze the effect of regional original income, balancing funds, and excess budget calculations on capital expenditure in provinces throughout Indonesia. The population in this study totaled 34 provinces. The samples used in this study amounted to 34 provinces. The type of research used is quantitative.Quantitative research is a study that emphasizes the analysis of numerical data (numbers) that are processed using certain statistical methods. The data collection technique used in this study was a documentation technique and analyzed using panel data regression and processed using the Eviews9 application. The results of the study found that the variable regional original income (PAD) had a positive and significant effect on capital expenditure, while balancing funds (DP) and remaining budget calculations (SiLPA) had a negative and insignificant effect on capital expenditure.

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Journal of Accounting Research, Utility Finance and Digital Assets (JARUDA) provides a forum for academics and professionals to share the latest developments and advances in knowledge and practice of business management, both theory and methods. It aims to foster the exchange of ideas on a range of ...