PENGARUH PENDAPATAN ASLI DAERAH DAN DANA ALOKASI UMUM TERHADAP PENGALOKASIAN ANGGARAN BELANJA MODAL (Studi empiris pada Pemerintah Kabupaten, Kota Se Malang Raya)
Jurnal Ilmiah Riset Akuntansi
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Title |
PENGARUH PENDAPATAN ASLI DAERAH DAN DANA ALOKASI UMUM TERHADAP PENGALOKASIAN ANGGARAN BELANJA MODAL (Studi empiris pada Pemerintah Kabupaten, Kota Se Malang Raya)
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Creator |
Pratiwi, Ajeng
Diana, Nur Junaidi, Junaidi |
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Description |
ABSTRACTThis research was conducted to analyze the effect of Local Original Income(LOI) and General Allocation Fund (GAF) to Capital Expenditure. Population in thisresearch is governmental offices of Major of Malang. Sampling using the purposivesampling method 2007-2016 period, the data collection comes from the AnnualRealization Report of the Government of Majority. Test results simultaneously showthat the Local Original Income (LOI) and the General Allocation Fund (GAF) have asignificant effect on Capital Expenditure. Partial test results show that the GeneralAllocation Fund (GAF) has a significant effect on capital expenditures. The result ofpartial test shows that Local Original Income (LOI ) partially has no effect on capitalexpenditure.Keywords: Local Original Income (LOI), General Allocation Fund (GAF),Capital Expenditure
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Publisher |
Jurnal Ilmiah Riset Akuntansi
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Contributor |
—
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Date |
2017-07-05
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Type |
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion Peer-reviewed Article |
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Format |
application/pdf
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Identifier |
http://riset.unisma.ac.id/index.php/jra/article/view/355
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Source |
Jurnal Ilmiah Riset Akuntansi; Vol 6, No 07 (2017): e_Jurnal Ilmiah Riset Akuntansi Juni 2017
2302-7061 |
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Language |
eng
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Relation |
http://riset.unisma.ac.id/index.php/jra/article/view/355/958
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Rights |
Copyright (c) 2017 Jurnal Riset Akuntansi
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