Pancawati, Hardiningsih and Rachmawati, Meita Oktaviani and Ceacilia, Sri Mindarti REGIONAL CAPABILITIES, TRANSFERS AND WIDE OF AREA INFLUENCE TO CAPITAL EXPENDITURES WITH MODERATION OF ECONOMIC GROWTH_. THE INDONESIAN JOURNAL OF ACCOUNTING RESEARCH.
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Abstract
The proper allocation of capital expenditure will support the smoothness of government tasks and public facilities so that it will increase the productivity of the regional economy and job creation. This study aims to determine the effect of local revenues, general allocation funds, surplus funding budget and the area of the capital expenditure with the moderation of economic growth. The population in this research is the district/city of Central Java province in 2012-2014 as many as 35 consisting of 29 districts and six municipalities. Research data were analyzed by using multiple linear regression analysis of quasi model with a base of interaction. The results of hypothesis testing can be concluded that the local revenue affects the capital expenditure with negative intensity. While general allocation fund, economic growth, and size of the region have a positive effect on capital expenditure. However, the surplus funding budget has no impact on capital expenditure. Economic growth can be moderated by the effects of local revenues and general allocation funds on capital expenditures. While economic growth does not moderate the influence of surplus funding budget on capital expenditures. The result of this research can be used as policy and correction of decision for the central government in determining fund allocation, and it is hoped that local government will be more selective in the use of fund as well as to develop the potential of a regional economic sector to increase local revenue to be more independent.
| Item Type: | Article |
|---|---|
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Faculty / Institution: | Fakultas Ekonomika dan Bisnis > Program Studi Akuntansi |
| Depositing User: | Jati Sasongko Wibowo |
| Date Deposited: | 01 Apr 2020 12:04 |
| Last Modified: | 01 Apr 2020 12:04 |
| URI: | https://eprints.unisbank.ac.id/id/eprint/6404 |
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