Pengaruh Perubahan Anggaran Dana Bagi Hasil terhadap Perubahan Anggaran Belanja Modal Pada Kabupaten/Kota Di Provinsi Aceh

Mulyati, Sri and Yunita, Nur Afni (2018) Pengaruh Perubahan Anggaran Dana Bagi Hasil terhadap Perubahan Anggaran Belanja Modal Pada Kabupaten/Kota Di Provinsi Aceh. JURNAL VISIONER & STRATEGIS, 7 (2). pp. 71-76. ISSN 2338-2864

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Abstract

This study aims to find out how the effect of the Amendment to the Revenue Sharing Budget Budget to Changes in the Capital Expenditures Budget in Districts / Cities in Aceh Province. The population in this study is the Local Government Financial Report obtained from the Regional Expenditure Budget (APBD) data in the form of data on revenue sharing and capital expenditure in 23 districts / cities in Aceh from 2014 to 2016 with a total population of 69 LKPD. Data were analyzed using a simple linear regression analysis method. The results of this study indicate the Amendment of the Revenue Sharing Budget Budget has an effect on the Changes in the Capital Expenditures Budget in Districts / Cities in Aceh. Changes in the Revenue Sharing Budget Budget can be caused by economic, political and social factors, but generally due to financial factors and fiscal needs

Item Type: Article
Subjects: E Economy, Accounting, Development > E11 Economy (General)
Divisions: Faculty of Economic and Business > Department of Accounting
Depositing User: Ms. Nur Afni Yunita
Date Deposited: 04 Sep 2019 05:19
Last Modified: 04 Sep 2019 05:19
URI: http://repository.unimal.ac.id/id/eprint/4857

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