Pengaruh Belanja Modal Dan Belanja Pegawai Terhadap Tingkat Kemandirian Keuangan Daerah Pada Kabupaten/Kota Provinsi Sumatera Barat (Studi Empiris Pada Kabupaten dan Kota Provinsi Sumatera Barat)
Abstract: This study aimed to
examine : (1) The influence of capital expenditure to the level of regional financial independence (2) the
influence of employee expenditure to the level of regional financial independence.
This study classified the type of research that is causative. The
population in this study was the district and the city of West Sumatra province
in the year 2009-2013. The sample in
this study amounted to 19 counties and
cities of West Sumatra province. The selection of samples by purposive
sampling method. The data used in this study are secondary data. Data
collection techniques with documentation technique. The analysis used is
multiple regression analysis using SPSS version 16. The results showed that :
(1) capital expenditures (X1) significant negative influence on the level of
regional financial independence (Y), in
which the significance value of 0.005 is smaller than alpha of 0.05 or tcount
> ttable ie 2.903 > 1.986 and negative β values. (2) employee expenditure
significant negative influence on the level of regional financial independence
(Y), where significant value of 0.012
is smaller than alpha 0.05
and tcount > ttable is 2.552 >
1.986, the value of β is negative. For further research should add other
variables that influence the level of regional financial independence
Keywords: capital
expenditures, employee expenditures and the level of Regional Financial
Independence
Penulis: Erstelita Tria
Ramadhani Darwis
Kode Jurnal: jpakuntansidd150480
