Pengaruh Pendapatan Asli Daerah, Dana Alokasi Umum, dan Dana Alokasi Khusus terhadap Belanja Modal pada Kabupaten dan Kota di Provinsi Daerah Istimewa Yogyakarta (DIY) Tahun 2016–2020

2022 ◽  
Vol 4 (4) ◽  
pp. 1050-1068
Author(s):  
Imam Khulwani ◽  
Risal Rinofah ◽  
Pristin Prima Sari
Keyword(s):  
Regression Analysis ◽  
Quantitative Research ◽  
Capital Expenditure ◽  
Descriptive Analysis ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Multiple Linear Regression Analysis ◽  
Capital Expenditures ◽  
Local Revenue ◽  
Special Region

This study aims to determine the effect of Regional Original Income, General Allocation Funds, Special Allocation Funds, partially and simultaneously effecting Capital Expenditures in Regencies/Cities in the Province of the Special Region of Yogyakarta (DIY) in 2016-2020. The type of research used is the type of quantitative research. Secondary data obtained from the website (http://www.djpk.kemenkeu.go.id). In this study, it was analyzed using descriptive analysis and multiple linear regression analysis and processed with SPSS version 25. The results of this study indicate that partially: the Regional Original Income (PAD) variable has a partial effect on Capital Expenditures in 4 regencies and 1 city in the Special Region of Yogyakarta (DIY), the General Allocation Fund (DAU) does not partially affect Capital Expenditures. , the Special Allocation Fund (DAK) has an effect on Capital Expenditures in 4 districts and 1 city in the Province of the Special Region of Yogyakarta (DIY). Meanwhile, simultaneously: Variables of Local Revenue (PAD), General Allocation Fund (DAU), Special Allocation Fund (DAK) simultaneously have a significant effect on Capital Expenditures in 4 districts and 1 city in the Special Region of Yogyakarta (DIY). ) with the period 2016-2020. Keywords: Regional Original Revenue, General Allocation Fund, Special Allocation Fund, Capital Expenditure.

scholarly journals Pengaruh Pendapatan Asli Daerah, Dana Alokasi Umum dan Dana Alokasi Khusus Terhadap Belanja Modal di Kabupaten dan Kota Provinsi Jambi Tahun 2010-2018

2020 ◽  
Vol 11 (2) ◽  
pp. 110
Author(s):  
Pantun Bukit ◽  
M Alhudhori
Keyword(s):  
Regression Coefficient ◽  
Capital Expenditure ◽  
Hypothesis Test ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Profit Sharing ◽  
Capital Expenditures ◽  
Local Revenue ◽  
Capital Spending ◽  
Special Region

The aims of this research are to know: 1) The effect of Original Local Goverment Revenues to the Capital Expenditures in Special Region of Jambi Province. 2) The effect of General Allocation Funds to the Capital Expenditures in Special Region of Jambi Province. 3) The effect of Special Allocation Funds to the Capital Expenditures in Special Region of Jambi Province. 4) The effect of Original Local Goverment Revenues, General Allocation Funds and Special Allocation Funds simultaneously to the Capital Expenditures in Special Region of Jambi Province. The population in this research is regency and municipality in Special Region of Jambi Province. Data used comes from APBD Realization Report years 2010-2018. The technique of collecting data used documentation method. The test of prerequisite analysis used classical assumption test, those are normality, multicolinearity, heteroscedasticity and autocorrelation. The hypothesis test in this research used simple and multiple linear regression analysis. The results show that local revenue, general allocation funds, and profit sharing funds simultaneously affect capital expenditure where together these three variables have a 48% effect on capital expenditure, while partially local revenue has a positive and significant effect on spending. capital with a coefficient of 0.370 for general allocation funds also has a positive and significant effect on capital spending with a regression coefficient of 0.211 and profit-sharing funds partially also have a positive and significant effect on capital spending with a regression coefficient of 0.514.

scholarly journals PENGARUH PENDAPATAN ASLI DAERAH DAN DANA ALOKASI UMUM TERHADAP BELANJA MODAL DALAM MENUNJANG PERKEMBANGAN BISNIS DAERAH (Studi Kasus Kabupaten/ Kota Di Jawa Timur)

2020 ◽  
Vol 14 (1) ◽  
pp. 1
Author(s):  
Bakhrudin Bakhrudin ◽  
M. Arief Setiawan ◽  
Sutrisno Sutrisno
Keyword(s):  
Regression Analysis ◽  
Regression Coefficient ◽  
Capital Expenditure ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Coefficient Of Determination ◽  
Capital Expenditures ◽  
Analysis Model ◽  
Independent Variables ◽  
Regression Test

The purpose of this study was to determine the effect of Regional Original Revenue and General Allocation Funds (DAU) on Regency / City Capital Expenditures in East Java The analysis model in this study uses multiple linear regression analysis, regression analysis is an analysis of the dependence of one dependent variable (bound) on one or more independent variables (free / explanatory). Based on the Regression Test the analysis results obtained both PAD and DAU have a positive regression coefficient, meaning that if there is a positive change in the independent variables (PAD and DAU) will also cause an increase in the value of regional spending. The coefficient of determination is 88.7% The coefficient of determination or R2 Adjusted value of 88.7% indicates that changes in capital expenditure 88.7% can be explained or determined by changes in the independent variables PAD and DAU, while 11.3% is explained by variables outside of PAD and DAU. Significant influence of the independent variables on the dependent variable can be seen from the results of the Fcount 0.00 test which is smaller than the standard tolerable error of α = 5%

scholarly journals PENGARUH EKSTENSIFIKASI PAJAK, TINGKAT KEPATUHAN WAJIB PAJAK, DAN PEMERIKSAAN PAJAK TERHADAP PENERIMAAN PAJAK PENGHASILAN WAJIB PAJAK ORANG PRIBADI

2020 ◽  
Vol 3 (2) ◽  
pp. 115-128
Author(s):  
Andyta Novasari ◽  
Dyah Ratnawati
Keyword(s):  
Regression Analysis ◽  
Income Tax ◽  
Research Method ◽  
Quantitative Research ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Multiple Linear Regression Analysis ◽  
Tax Audit ◽  
The Impact

This research aims to find out what the impact of tax extensification, the level of compliance of taxpayers, and tax audits of income tax receipts (PPh) Personal Taxpayers. The focus of this research is KPP Pratama Surabaya Pabean Cantikan in year 2016 to 2018. The classification of this study is quantitative research. The sample used 36 data with using secondary data. The technique of determining the sample using boring sampling. The data research method of this study is multiple linear regression analysis using SPSS. The outcome from this research is the tax extensification and the level of compliance of taxpayers do not have an impact on the income taxpayers (PPh) of individual taxpayers, but tax audit has an impact on income tax receipts (PPh) of individual taxpayers.

scholarly journals Pengaruh Pertumbuhan Ekonomi, Pendapatan Asli Daerah dan Dana Alokasi Umum terhadap Anggaran Belanja Modal Pemerintah Provinsi di Pulau Jawa

2015 ◽  
Vol 2 (01) ◽  
pp. 106-112
Author(s):  
Bambang Suprayitno
Keyword(s):  
Economic Growth ◽  
Capital Expenditure ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Multiple Linear Regression Analysis ◽  
Jel Classification ◽  
Provincial Government ◽  
Local Revenue ◽  
The Republic ◽  
Collection Methods

A B S T R A C T This study purpose to determine the influence of Economic Growth, Local Revenue and General Allocation Fund for Capital Expenditure Provincial Government in Java the period 2009 – 2013. The method used is the method of description by using secondary data obtained from the Central Bureau of Statistics of the Republic of Indonesia. Data collection methods used were documentation with quantitative approach Analysis of this research is multiple linear regression analysis to test the influence of Economic Growth, Local Revenue and General Allocation Fund Capital Expenditure partially (t-test) and simultaneous (F-test). The results showed that partially Local Revenue and General Allocation Fund which significantly influence the Capital Expenditure, while economic growth is significant effect and negative on Capital Expenditure. Simultaneously Economic Growth, Local Revenue and General Allocation Fund effect on Capital Expenditure. A B S T R A K Penelitian ini bertujuan untuk mengetahui pengaruh Pertumbuhan Ekonomi, Pendapatan Asli Daerah dan Dana Alokasi Umum terhadap Belanja Modal Pemerintah Provinsi di Pulau Jawa periode 2009 – 2013. Metode penelitian yang digunakan yaitu metode deskripsi dengan menggunakan data sekunder yang diperoleh dari Badan Pusat Statistik Republik Indonesia. Metode pengumpulan data yang digunakan adalah dokumentasi dengan pendekatan kuantitatif.Analisis penelitian ini yaitu analisis regresi linear berganda menguji pengaruh Pertumbuhan Ekonomi, Pendapatan Asli Daerah dan Dana Alokasi Umum terhadap Belanja Modal.Hasil penelitian menunjukkan bahwa secara parsial Pendapatan Asli Daerah dan Dana Alokasi Umum yang berpengaruh signifikan terhadap Belanja Modal, sedangkan Pertumbuhan Ekonomi berpengaruh signifikan tetapi negatif terhadap Belanja Modal.Secara simultan Pertumbuhan Ekonomi, Pendapatan Asli Daerah dan Dana Alokasi Umum berpengaruh terhadap Belanja Modal. JEL Classification: H83, M12

scholarly journals PERILAKU OPORTUNISTIK PEJABAT EKSEKUTIF DALAM PENYUSUNAN APBD

2018 ◽  
Vol 14 (3) ◽  
pp. 388-410
Author(s):  
Ikhsan Budi Riharjo ◽  
Isnadi Isnadi
Keyword(s):  
Natural Resource ◽  
Financial Management ◽  
Quantitative Research ◽  
Capital Expenditure ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Multiple Linear Regression Analysis ◽  
Opportunistic Behavior ◽  
The People ◽  
Personnel Expenditure

Budgeting bring important issues that affect the behavior that had an impact on the effectiveness of government organizations. Government financial management that are not in accordance with the rules is the opportunistic behavior of executive officers so that the push to make mistakes in determining budget allocations in the preparation of Anggaran Pendapatan dan Belanja Daerah (APBD). Purpose of this research is focused on opportunistic behavior of executives who push the influence of direct personnel expenditure, goods and services expenditure and capital expenditure against budget slack prosperity for the people that come from natural resource revenue in accordance with article 33 Undang-Undang Dasar Negara Republik Indonesia tahun 1945. This research is quantitative research using multiple linear regression analysis as well as moderating variables to obtain empirical evidence of research, the data used in the form of secondary data of Region Expense and Revenue Budget all  government  region in Indonesia in 2009, whereas samples in accordance with the requirements of the sampling method amounted to 31 government provence/regency/municipal. Results showed that the opportunistic behavior of the executive officials encourage an increase in personnel expenditure budget directly, goods-services-capital expenditure, which resulted in budget slack for the prosperity of the people that come from natural resource revenues.

scholarly journals PERILAKU OPORTUNISTIK PEJABAT EKSEKUTIF DALAM PENYUSUNAN APBD (Bukti Empiris atas Penggunaan Penerimaan Sumber Daya Alam)

2017 ◽  
Vol 14 (3) ◽  
pp. 389
Author(s):  
Ikhsan Budi Riharjo ◽  
Isnadi Isnadi
Keyword(s):  
Natural Resource ◽  
Financial Management ◽  
Quantitative Research ◽  
Capital Expenditure ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Multiple Linear Regression Analysis ◽  
Opportunistic Behavior ◽  
The People ◽  
Personnel Expenditure

Budgeting bring important issues that affect the behavior that had an impact on the effectiveness of government organizations. Government financial management that are not in accordance with the rules is the opportunistic behavior of executive officers so that the push to make mistakes in determining budget allocations in the preparation of Anggaran Pendapatan dan Belanja Daerah (APBD). Purpose of this research is focused on opportunistic behavior of executives who push the influence of direct personnel expenditure, goods and services expenditure and capital expenditure against budget slack prosperity for the people that come from natural resource revenue in accordance with article 33 Undang-Undang Dasar Negara Republik Indonesia tahun 1945. This research is quantitative research using multiple linear regression analysis as well as moderating variables to obtain empirical evidence of research, the data used in the form of secondary data of Region Expense and Revenue Budget all  government  region in Indonesia in 2009, whereas samples in accordance with the requirements of the sampling method amounted to 31 government provence/regency/municipal. Results showed that the opportunistic behavior of the executive officials encourage an increase in personnel expenditure budget directly, goods-services-capital expenditure, which resulted in budget slack for the prosperity of the people that come from natural resource revenues

scholarly journals Pengaruh PDRB, PAD, dana berimbang, SiLPA terhadap belanja modal pada Kabupaten/Kota Provinsi Sumatera Utara Tahun 2013-2017

2021 ◽  
Vol 16 (1) ◽  
pp. 1-10
Author(s):  
Neta Erniwati Telaumbanua ◽  
Megawati Doloksaribu ◽  
Cici Debora Sirait ◽  
Yois Melsari Malau
Keyword(s):  
Statistical Data ◽  
Capital Expenditure ◽  
Linear Regression Analysis ◽  
Sample Selection ◽  
Secondary Data ◽  
Multiple Linear Regression Analysis ◽  
Statistical Data Analysis ◽  
Local Revenue ◽  
North Sumatra ◽  
Made In

The purpose of this presentation is to determine the effect of calculating regional domestic income, local revenue, balancing funds, and excess budget on the Special Capital Expenditure of the Regency / City of North Sumatra Province in 2013-2017. This presentation uses a descriptive quantitative presentation type. The number of samples is 28 districts/cities. The sample selection is done by using purposive sampling. how to collect data with documentation techniques, and taken from secondary data. The data were tested by statistical data analysis in the form of multiple linear regression analysis where the classical assumption test was carried out first using SPSS. The value of Adjusted R square is 0.571, meaning that 57.1% of the capital expenditure variable can be applied by independent variables and the remaining 42.9% can be applied by variables that have not been made in this study.  Keywords: Balancing fund, Capital expenditure, Excess budget calculation

Pengaruh Pertumbuhan Ekonomi, Pendapatan Asli Daerah dan Dana Alokasi Umum terhadap Anggaran Belanja Modal Pemerintah Provinsi di Pulau Jawa

2015 ◽  
Vol 2 (01) ◽  
pp. 106-112
Author(s):  
Bambang Suprayitno
Keyword(s):  
Economic Growth ◽  
Capital Expenditure ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Multiple Linear Regression Analysis ◽  
Jel Classification ◽  
Provincial Government ◽  
Local Revenue ◽  
The Republic ◽  
Collection Methods

A B S T R A C T This study purpose to determine the influence of Economic Growth, Local Revenue and General Allocation Fund for Capital Expenditure Provincial Government in Java the period 2009 – 2013. The method used is the method of description by using secondary data obtained from the Central Bureau of Statistics of the Republic of Indonesia. Data collection methods used were documentation with quantitative approach Analysis of this research is multiple linear regression analysis to test the influence of Economic Growth, Local Revenue and General Allocation Fund Capital Expenditure partially (t-test) and simultaneous (F-test). The results showed that partially Local Revenue and General Allocation Fund which significantly influence the Capital Expenditure, while economic growth is significant effect and negative on Capital Expenditure. Simultaneously Economic Growth, Local Revenue and General Allocation Fund effect on Capital Expenditure. A B S T R A K Penelitian ini bertujuan untuk mengetahui pengaruh Pertumbuhan Ekonomi, Pendapatan Asli Daerah dan Dana Alokasi Umum terhadap Belanja Modal Pemerintah Provinsi di Pulau Jawa periode 2009 – 2013. Metode penelitian yang digunakan yaitu metode deskripsi dengan menggunakan data sekunder yang diperoleh dari Badan Pusat Statistik Republik Indonesia. Metode pengumpulan data yang digunakan adalah dokumentasi dengan pendekatan kuantitatif.Analisis penelitian ini yaitu analisis regresi linear berganda menguji pengaruh Pertumbuhan Ekonomi, Pendapatan Asli Daerah dan Dana Alokasi Umum terhadap Belanja Modal.Hasil penelitian menunjukkan bahwa secara parsial Pendapatan Asli Daerah dan Dana Alokasi Umum yang berpengaruh signifikan terhadap Belanja Modal, sedangkan Pertumbuhan Ekonomi berpengaruh signifikan tetapi negatif terhadap Belanja Modal.Secara simultan Pertumbuhan Ekonomi, Pendapatan Asli Daerah dan Dana Alokasi Umum berpengaruh terhadap Belanja Modal. JEL Classification: H83, M12

scholarly journals PROVINCIAL CAPITAL EXPENDITURE AND THE FACTORS INFLUENCE THE BUDGET: BEFORE AND AFTER THE GOVERNOR ELECTION

2019 ◽  
Vol 2 (1) ◽  
pp. 9-20
Author(s):  
Rizal Yaya ◽  
Diah Savitri
Keyword(s):  
Capital Expenditure ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Provincial Government ◽  
Local Revenue ◽  
Before And After ◽  
Negative Effect ◽  
Provincial Capital

This study aims to find out factors that have influence on capital expenditure in provincial government before and after the Governor election. It involved 32 provincial governments in Indonesia as the sample. The sampling technique was purposive sampling. The secondary data was obtained from the report of budget realization of provincial government in Indonesia. The methodology of analysis was multiple linear regression analysis. The result of this study shows that both local revenue and area size have positive effect on capital expenditure. Meanwhile, Special Allocation Fund has negative effect on capital expenditure. In overall, the independent variable explains 65.9% of the dependent variable, while the rests are influenced by other variables not analyzed in this study.

scholarly journals Alokasi Belanja Rutin dan Belanja Modal pada Indeks Pembangunan Manusia Tahun Anggaran 2015-2017

2021 ◽  
Vol 31 (9) ◽  
pp. 2195
Author(s):  
Petrus Kakadir ◽  
I Gusti Ngurah Agung Suaryana ◽  
I Gusti Ayu Made Asri Dwija Putri ◽  
Ni Gusti Putu Wirawati
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Human Development ◽  
Human Development Index ◽  
Capital Expenditure ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Capital Expenditures ◽  
Development Index ◽  
Analysis Technique

This study aims to determine the effect of routine and capital expenditure allocations on the human development index in the regency/municipality of Papua province. This study covers 29 districts/cities in the province of Papua using an associative quantitative approach. The analysis technique used is multiple linear regression analysis technique. The results of the analysis show that routine expenditures have a positive and significant effect on the human development index, while capital expenditures have a negative and non-significant effect on the human development index. The failure of capital expenditures to affect the human development index occurred, in addition to the low amount of capital expenditure allocated in an effort to improve people's welfare, also due to the allocation of capital expenditures that had not been carried out on target. Keywords: Routine Shopping; Capital Expenditures; Human Development Index.

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