DOMINANT FACTORS AFFECTING CAPITAL REALIZATION IN SOUTHEAST SULAWESI
DOI:
https://doi.org/10.22219/jep.v16i1.8182Keywords:
capital expenditure realization, panel data modelAbstract
This study aims to determine the dominant factors that affect the realization of capital expenditure in districts/cities in Southeast Sulawesi. This type of data used is secondary data on local revenue, equity funds, personnel expenditures, gross regional domestic product, residual funding, population and capital expenditures during 2010-2016. The analysis uses regression analysis of panel data from 12 districts / cities by Ordinary Least Square (OLS) method. The result of the research shows that the dominant factors affecting capital expenditure realization is balance fund. The other result is PAD, personnel expenditure, GRDP which have a significant effect on capital expenditure realization, while the population is not significant. SILPA has significant effect to capital expenditure with partial regression test but not significant with multiple regression test.Downloads
References
Afkarina, Zia. Dan Hermanto, Suwardi Bambang. 2017. Pengaruh PAD, DAU, SILPA Dan Luas Wilayah Terhadap Belanja Modal. Jurnal Ilmu dan Riset Akuntansi Volume 6, Nomor 8, Agustus 2017.
Farel, Rully. 2015. Faktor-Faktor Yang Mempengaruhi Belanja Modal Di Kabupaten Bogor. Signifikan Vol. 4 No. 2 Oktober 2015
Fauzia, Farah Wahyu dan Riharjo, Ikhsan Budi. 2017. Faktor-Faktor Yang Mempengaruhi Belanja Modal (Penelitian pada Pemerintah Kabupaten / kota Di Jawa Timur). Jurnal Ilmu dan Riset Akuntansi. Volume 6, Nomor 6, Juni 2017.
Febriana Imas Sherli dan Praptoyo, Sugeng. 2015. Analisis Faktor-Faktor Yang Mempengaruhi Belanja Modal Pada Provinsi Jawa Timur. Jurnal Ilmu & Riset Akuntansi. Vol. 4 No. 9 (2015)
Kuncoro, H. 2004. Pengaruh Transfer Antar Pemerintah Pada Kinerja Fiskal Peme-rintah Daerah Kota Dan Kabupaten Di Indonesia. Jurnal Ekonomi Pembangunan Vol. 9
Kurniati, Putri Tri. 2017. Analisis Faktor-Faktor Yang Berpe-ngaruh Terhadap Alokasi Belanja Modal (Penelitian Empiris pada Pemerintah Daerah Kabupaten dan Kota di Jawa Timur Periode Tahun 2010-2014)
Madiasmo. 2004. Otonomi dan Manajemen Keuangan Daerah. Yogyakarta: Andi.
Murniasih, Erny dan Mulyadi, M. Syarif. 2011. Pengaruh Transfer Pemerintah Pusat terhadap Perilaku Fiskal Pemerintah Daerah di Provinsi Kalimantan Timur. Jurnal Ekonomi dan Pembangunan Indonesia. Vol. 12 No.1, Juli 2011: 56-71.
Ndadari, L.W. dan Adi, P.H. 2008. Perilaku Asymetris Peme=rintah Daerah Terhadap Transfer Pemerintah Pusat. The 2nd National Conference UKWMS. Surabaya.
Nordiawan, D. 2006. Akuntansi Sektor Publik. Penerbit Salemba Empat. Jakarta.
Puspitawati, Gina. 2017. Pengaruh Pendapatan Asli Daerah, Jumlah Penduduk Dan Pdrb Terhadap Belanja Modal (Penelitian Empiris Pemerin-tahan Kabupaten & Kota di NTB 2010-2015). SKRIPSI. Fakultas Ekonomi Dan Bisnis Program Penelitian Ekonomi Keuangan Dan Perbankan Islam Universitas Muham-madiyah Yogyakarta. Diakses tanggal 21 Februari 2018: http://repository.umy. ac.id/handle/123456789/15764.
Sugiyanta. 2016. Analisis Belanja Modal Dan Faktor-Faktor Yang Mempengaruhinya Pada Pemerintah Kabupaten / kota Di Indonesia. Jurnal Akuntansi Universitas Jember – Vol. 14 No. 1 Juni 2016.
Sugiono, S. 2014. Pengaruh Mo-derasi Pendapatan Asli Daerah terhadap Hubungan Belanja Modal dan Kemandirian Keuangan Daerah. Jurnal Akuntansi Unesa, 2 (3): 1-2.
Downloads
Published
Issue
Section
License
Authors who publish with Jurnal Ekonomi Pembangunan (JEP) agree to the following terms:
- For all articles published in Jurnal Ekonomi Pembangunan (JEP), copyright is retained by the authors. Authors permit the publisher to announce the work with conditions. When the manuscript is accepted for publication, the authors agree to the publishing right's automatic transfer to the publisher.
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.
- Authors can enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) before and during the submission process, as it can lead to productive exchanges and earlier and greater citation of published work (See The Effect of Open Access).
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.