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Bandung Conference Series: Accountancy
Published by Universitas Islam Bandung
ISSN : -     EISSN : 2828254X     DOI : https://doi.org/10.29313/bcsa.v2i2
Core Subject : Economy,
Economics, Econometrics & Finance
Bandung Conference Series Accountancy (BCSA) menerbitkan artikel penelitian akademik tentang kajian teoritis dan terapan serta berfokus pada Akuntansi dengan ruang lingkup sebagai berikut, Agresivitas pajak profitabilitas, Akuntansi Manajemen Lingkungan, Audit Internal Current Ratio, Auditors performance likuiditas, Corporate Social Responsibility, Financial Performance, Good Corporate Governance, Inovasi produk audit structure, Investor Reaction, kepatuhan wajib pajak, Kinerja Karyawan, Kinerja Manajerial, Kualitas Laporan Keuangan, leadership style, leverage, Metode FAST, Nilai Perusahaan, Perancangan Sistem Informasi Analisis, Produksi Total Quality Management and Quality of Public Services, Profitabilitas Pengungkapan CSR dan Sistem Informasi, Proper, Rasio Solvabilitas, ROA Poliklinik Perawatan, Role conflict, Sanksi Pajak, Sistem informasi pelayanan, Struktur Modal, Tax Amnesty, Tingkat Profitabilitas, ukuran perusahaan, Rasio Likuiditas. Prosiding ini diterbitkan oleh UPT Publikasi Ilmiah Unisba. Artikel yang dikirimkan ke prosiding ini akan diproses secara online dan menggunakan double blind review minimal oleh dua orang mitra bebestari.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
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Search results for , issue "387-398" : 1 Documents clear
Determinan Belanja Modal Pemerintah Provinsi di Indonesia Gregorius Hola Hayon; Ivana Nina Esterlin Barus; Faizal Reza; Ahmad Sirri
Bandung Conference Series: Accountancy 387-398
Publisher : UNISBA Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/bcsa.v6i2.25719

Abstract

Abstract. Capital expenditure is an essential instrument for providing public infrastructure and improving public service quality. However, the realization of capital expenditure by provincial governments in Indonesia has fluctuated due to regional fiscal capacity, central government transfers, and the impact of the COVID-19 pandemic. This study aims to examine the effects of Regional Original Revenue (PAD), General Allocation Fund (DAU), Special Allocation Fund (DAK), Revenue Sharing Fund (DBH), and the COVID-19 pandemic on the capital expenditure of provincial governments in Indonesia during the 2015–2024 period. This research employed a quantitative approach using secondary data obtained from the Regional Revenue and Expenditure Budget realization reports of all provincial governments in Indonesia, sourced from the Directorate General of Fiscal Balance. The data were analyzed using panel data regression with EViews 12 software. The results indicate that PAD and DBH have a positive and significant effect on capital expenditure, while DAU and DAK have no significant effect. The COVID-19 pandemic variable has a negative and significant effect on capital expenditure. Simultaneously, all independent variables significantly affect capital expenditure. These findings suggest that regional fiscal capacity and revenue-sharing transfers play an important role in promoting regional government investment, whereas the COVID-19 pandemic reduced capital expenditure allocations due to changes in budget priorities. Abstrak. Belanja modal merupakan salah satu instrumen penting dalam penyediaan infrastruktur dan peningkatan pelayanan publik. Namun, realisasi belanja modal pemerintah provinsi di Indonesia masih menunjukkan fluktuasi yang dipengaruhi oleh kapasitas fiskal daerah, transfer pemerintah pusat, serta dampak pandemi COVID-19. Penelitian ini bertujuan menganalisis pengaruh Pendapatan Asli Daerah (PAD), Dana Alokasi Umum (DAU), Dana Alokasi Khusus (DAK), Dana Bagi Hasil (DBH), dan pandemi COVID-19 terhadap belanja modal pemerintah provinsi di Indonesia periode 2015–2024. Penelitian menggunakan metode kuantitatif dengan data sekunder berupa laporan realisasi Anggaran Pendapatan dan Belanja Daerah seluruh pemerintah provinsi di Indonesia yang diperoleh dari Direktorat Jenderal Perimbangan Keuangan. Analisis data dilakukan menggunakan regresi data panel dengan bantuan perangkat lunak EViews 12. Hasil penelitian menunjukkan bahwa PAD dan DBH berpengaruh positif signifikan terhadap belanja modal, sedangkan DAU dan DAK tidak berpengaruh signifikan. Variabel pandemi COVID-19 berpengaruh negatif signifikan terhadap belanja modal. Secara simultan, seluruh variabel independen berpengaruh signifikan terhadap belanja modal. Temuan ini menunjukkan bahwa kapasitas fiskal daerah dan transfer berbasis bagi hasil berperan penting dalam mendorong investasi pemerintah daerah, sementara pandemi menyebabkan penurunan alokasi belanja modal akibat perubahan prioritas anggaran.

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