Detail Inovasi Perguruan Tinggi


Tema: Konferensi Ilmiah Akuntansi (KIA) IV
Judul: Pengaruh Pertumbuhan Ekonomi, Pendapatan Asli Daerah, Dana Alokasi Umum, Dan Dana Alokasi Khusus Terhadap Pengalokasian Anggaran Belanja Modal (Studi Kasus pada Pemerintah Daerah Kabupaten/ Kota di Provinsi Jawa Barat Periode 2012-2014)
Perguruan Tinggi: Universitas Widyatama
Jenis/sdm: dosen/0403055702#0402048501

Tahun: 2017

This study aims to investigate how much influence economic growth, local revenue, general allocation fund, and specific allocation fund the capital expenditure on the Regional Government of Regency / City in West Java province in 2012-2014. Factors tested in this study is economic growth, local revenue, general allocation fund, and specific allocation fund as independent variables. While capital spending as the dependent variable. The method used in this research is descriptive and explanatory. The population in this study is the Regional Government of Regency / City in West Java province in the period 2012-2014 a total of 27 District / City. Sample selection technique used in this research was non probability sampling with purposive judgment sampling method, the number of samples to companies that have profit as much as 23 District / City. While data analysis used in this study is panel data regression analysis with multiple linear regression method at a significance level of 5%. The program used to analyze the data using Eviews 8. The results showed that the partial economic growth, local revenue, general allocation fund, and specific allocation fund significant effect on capital spending. While simultaneously showing that economic growth, local revenue, general allocation fund, and specific allocation fund significant effect on capital spending. In addition research shows that the influence of economic growth, local revenue, general allocation fund, and specific allocation fund in contributing influence on capital spending by 85.2%