PENGARUH PENDAPATAN ASLI DAERAH DAN DANA ALOKASI UMUM TERHADAP BELANJA MODAL PADA KABUPATEN/KOTA DI JAWA BARAT
| Main Authors: | Maharany, Lionita, Nugroho, Gatot Wahyu |
|---|---|
| Format: | Article PeerReviewed Book |
| Bahasa: | eng |
| Terbitan: |
Institut Bisnis dan Teknologi Pelita Indonesia Pekanbaru
, 2022
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| Subjects: | |
| Online Access: |
https://eprints.ummi.ac.id/3080/1/2238 https://eprints.ummi.ac.id/3080/ https://www.ejournal.pelitaindonesia.ac.id/ojs32/index.php/BILANCIA |
Daftar Isi:
- The purpose of this study is to explain the effect of Regional Original Income and General Allocation Funds on Capital Expenditures in Districts/Cities in West Java in 2017-2020. The sampling technique in this study used a purposive sampling method. The population in this study consisted of 18 districts and 9 cities in West Java. With a research observation period of 4 years, namely 2017-2020. The analytical method used in this research is multiple linear regression analysis with the help of SPSS 25.0 for Windows. From the results of the research that has been done, the simultaneous regression test (Test F) shows that together Regional Original Income and General Allocation Funds have a significant positive effect on Capital Expenditures. The partial regression test (t test) shows that Regional Original Income has a significant positive effect on Capital Expenditures and General Allocation Funds has a significant positive effect on Capital Expenditures. The magnitude of the effect (R2) by the two independent variables shows that the Regional Original Income and the General Allocation Fund have an effect of 62.1% on Capital Expenditures.