Academic Journal
Pengaruh Pendapatan Asli Daerah dan Dana Perimbangan Terhadap Belanja Modal Kabupaten/Kota Provinsi Sumatera Barat
| العنوان: | Pengaruh Pendapatan Asli Daerah dan Dana Perimbangan Terhadap Belanja Modal Kabupaten/Kota Provinsi Sumatera Barat |
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| المؤلفون: | Elviza, Resti, Dewi, Mike Kusuma, Dewi, Aminar Sutra, Novita, Wellia, Zusmawati, Zusmawati |
| المصدر: | Value : Jurnal Manajemen dan Akuntansi; Vol. 20 No. 1 (2025): Januari - April 2025; 1 - 12 ; 2685-7324 ; 1979-0643 ; 10.32534/jv.v20i1 |
| بيانات النشر: | Program Studi Manajemen, Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Cirebon |
| سنة النشر: | 2025 |
| مصطلحات موضوعية: | Capital Expenditures, Regional Original Income, Regional Balancing Fund |
| الوصف: | Capital expenditure is a form of capital creation, which includes investments and expenditures made to acquire or develop assets with an expected economic return period of more than one year. The aim of this research is to determine the effect of capital expenditure on local revenue (PAD) and balancing funds in districts/cities in West Sumatra Province in 2019-2023. The research method used is a quantitative research method. This data comes from the following websites: https://www.bps.go.id/ and https://djpk.kemenkeu.go.id/, which are managed by the Indonesian Directorate General of Financial Balance (DJPK). This research uses 95 reports covering the years 2019-2023 covering districts/cities in West Sumatra province, to examine the realization of local original income, balancing funds, and district/city capital expenditures in West Sumatra province, namely using the Econometric Views (EViews) version of the software. 10 using descriptive statistical tests, model feasibility, classical assumptions, panel data regression, hypotheses, and the Adjusted R Square coefficient test used in data analysis. The findings of this study confirm the null hypothesis that balancing funds do not influence capital expenditure positively and significantly, but local revenue influences capital expenditure positively and significantly. |
| نوع الوثيقة: | article in journal/newspaper |
| وصف الملف: | application/pdf |
| اللغة: | English |
| Relation: | https://e-journal.umc.ac.id/index.php/VL/article/view/6730/2925 |
| DOI: | 10.32534/jv.v20i1.6730 |
| الاتاحة: | https://e-journal.umc.ac.id/index.php/VL/article/view/6730 https://doi.org/10.32534/jv.v20i1.6730 |
| Rights: | Copyright (c) 2025 Value : Jurnal Manajemen dan Akuntansi |
| رقم الانضمام: | edsbas.3CB5EDDC |
| قاعدة البيانات: | BASE |
| DOI: | 10.32534/jv.v20i1.6730 |
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