PENDAPATAN ASLI DAERAH DAN DANA ALOKASI UMUM TERHADAP ANGGARAN BELANJA MODAL DI PROVINSI SULAWESI UTARA
Abstract: The local government
allocated funds in the form of capital expenditure in the budget to increase
fixed assets. Capital expenditure allocation is based on local needs for
facilities and infrastructure, both for the smooth implementation of the tasks
for the government and public facilities. Therefore, in an effort to improve
the quality of public services, local government should change the composition
of spending. During this shopping areas more used to spending relatively less
productive routine.
This study carried out in North Sulawesi Provincial Government by taking
the data used for the study include data on local revenues, general allocation
funds, and capital expenditure obtained from the Finance and Assets Management
Agency of North Sulawesi Province.
The purpose of this study was to determine how much influence of local
revenues and a general allocation of funds towards capital expenditure budget
in North Sulawesi.
The analytical method used is quantitative descriptive analysis method
that describes the position of research variables studied and the effect of one
variable with other variables. Data analysis techniques to test the hypothesis
performed using multiple linear regression analysis were processed through
SPSS.
Based on the results simultaneously (test F) indicates that the variable
revenue (X1), and the general allocation fund (X2) significantly affects the
capital expenditure budget in North Sulawesi. While for the results of research
partially (t test) showed that variabels local revenues and a general
allocation fund a significant effect on capital expenditure in North Sulawesi.
Penulis: Sandi Hasudungan
Pasaribu, Jantje Tinangon
Kode Jurnal: jpakuntansidd150798
