Pengaruh kinerja dan karakteristik pemerintah daerah terhadap belanja modal: studi pada Kabupaten/Kota di Indonesia

Syurmita and Septiani, Isma Rizky (2015) Pengaruh kinerja dan karakteristik pemerintah daerah terhadap belanja modal: studi pada Kabupaten/Kota di Indonesia. Al-Hisbah: Jurnal Akuntansi Keuangan dan Syariah, 2 (2). pp. 90-124. ISSN 2089-7162

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Abstract

This research is aimed to examine the factors that affect capital expenditure on Municipalities of Indonesia. The independent variables are local dependency, Effectiveness rate, Contribution BUMD, Eficiency rate, SiLPA and total area. The dependent variable is Capital Expenditure. Population in this research is all local governments districts/cities of Indonesia for year 2012. The analytical method used is double linear regression. The data used is Budget Realization Statements of districts/cities of Indonesia which had been audited by BPK. The results of this research show that effectiveness rate, Eficiency rate, Contribution BUMD has no effect on capital expenditure. Local dependency has negative significant effect on capital expenditure, SiLPA has positive significant effect on capital expenditure, total area has positive significant effect on capital expenditure. Adjusted R square value obtained in this research is 28,5%.

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