PENGARUH PENDAPATAN ASLI DAERAH (PAD), DANA ALOKASI KHUSUS (DAK) DAN SISA LEBIH PEMBIAYAAN ANGGARAN (SILPA) TERHADAP BELANJA MODAL PADA PEMERINTAH KOTA SURAKARTA TAHUN 2014 - 2018
| Main Authors: | Kharismadani, Diah Ayu; Fakultas Ekonomi, Universitas Surakarta, Hendarti, Yanita; Fakultas Ekonomi, Universitas Surakarta |
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| Format: | Article info application/pdf eJournal |
| Bahasa: | eng |
| Terbitan: |
Surakarta Accounting Review
, 2020
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| Subjects: | |
| Online Access: |
http://ejournal.unsa.ac.id/index.php/sarev/article/view/534 http://ejournal.unsa.ac.id/index.php/sarev/article/view/534/340 |
Daftar Isi:
- The local government allocated funds in the form of capital expenditure in the budget to increase the fixed assets.During this shopping area is more widely used for routine spending relatively less productive. This research aimed to determine inpact of regional income (pad), allocations funds special (dak) and more budgetary financing (silpa) against capital spending on the city of surakarta. According to the statement, the minister said the transaction was expected to be carried out through the issuance of state bonds year 2014-2018. Screening of research hypotheses using a liner regression double method of analysis with the help of the IBM SPSS 23.0 for windows program, while the analytic cab used includes : (1) the linier regression, (2) the classic assumption is to test the appropriate use of the regression model and (3) hypothetical tests involving tests t (partial) and test f (simultaneous). The reseach results were : inpact of regional income (pad) and allocations funds special (dak) significant positive effect on against capital spending as for more budgetary financing (silpa) have significant negative effect on against capital spending on the city of surakarta year 2014-2018.