Peran SilPA Sebagai Pemoderasi Dalam Menentukan Faktor Yang Mempengaruhi Alokasi Belanja Modal (Studi Empiris pada Kabupaten/kota di Propinsi Jawa Tengah)

Jaeni, Jaeni and Andi, Kartika Peran SilPA Sebagai Pemoderasi Dalam Menentukan Faktor Yang Mempengaruhi Alokasi Belanja Modal (Studi Empiris pada Kabupaten/kota di Propinsi Jawa Tengah). Publikasi Ilmiah.

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Abstract

This study aims to examine the effect of Regional Original Incom(PAD), General Allocation Funds (DAU) and Special Allocation Funds (DAK) on Capital Expenditures which are moderated by Remaining OveBudget Financing (SiLPA). The population in this study is the Regency City of Central Java Province which consists of 35 Regencies / Cities. Thistudy uses secondary data in the form of the 2015 - 2017 APBDRealization Report. The data analysis technique used is multiple linearregression analysis. The results of this study indicate that partiallyRegional Original Income (PAD), General Allocation Fund (DAU), andDAK affect the Capital Expenditures. But the Remaining More BudgetFinancing (SiLPA) partially does not affect Capital Expenditures. Whilethe Remaining More Budget Financing (SiLPA) partially does moderatthe relationship of Allocation Funds (DAK) to Capital Expenditures andRegional Original Revenue (PAD), General Allocation Fund (DAU) doenot moderate the relationship to Capital Expenditures. Keywords: Local Revenue, General Allocation Fund, Special AllocationFund, Budget Financing Surplus and Capital

Item Type:	Article
Subjects:	H Social Sciences > H Social Sciences (General)
Faculty / Institution:	Fakultas Ekonomika dan Bisnis
Depositing User:	Fakultas Ekonomi
Date Deposited:	13 Aug 2020 04:45
Last Modified:	05 Oct 2020 06:43
URI:	https://eprints.unisbank.ac.id/id/eprint/7006

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