PENGARUH DESENTRALISASI FISKAL, KEMANDIRIAN KEUANGAN DAN AKTIVITAS BELANJA OPERASI TERHADAP ALOKASI BELANJA MODAL DI PROVINSI SUMATERA SELATAN

NOVIANSYAH, DANIL and Susetyo, Didik and Sukanto, Sukanto (2020) PENGARUH DESENTRALISASI FISKAL, KEMANDIRIAN KEUANGAN DAN AKTIVITAS BELANJA OPERASI TERHADAP ALOKASI BELANJA MODAL DI PROVINSI SUMATERA SELATAN. Undergraduate thesis, Sriwijaya University.

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Abstract

This study aimed to analyze the effect of ratio of fiscal decentralization, financial independence ratio and ratio of operating expenditure activities on capital expenditure allocation in South Sumatra Province. The data used in this study was panel data consisting of cross section data, data of 17 regencies/cities in South Sumatra Province, and time series data, data from 2014 to 2018. The method used in this study was mapping of ratio of fiscal decentralization, financial independence ratio and ratio of operating expenditure activities to on capital expenditure allocation using Klassen Typology analysis, and panel data multiple linear regression using Fixed Effect Model. The results of the study showed that the ratio of fiscal decentralization had a negative and significant effect with a coefficient of -0,059744, the ratio of financial independence had a positive and significant effect with a coefficient of 2,710611 and the ratio of operating expenditure activities had a negative and significant effect with a coefficient of -7,030085 on capital expenditure allocation of districts/cities in South Sumatra Province in 2014-2018.

Item Type: Thesis (Undergraduate)
Uncontrolled Keywords: Ratio of Fiscal Decentralization, Financial Independence Ratio, Ratio of Operational Expenditures Activity, Capital Expenditure Allocation, Financial Performance
Subjects: H Social Sciences > HJ Public Finance > HJ2005-2216 Income and expenditure. Budget
H Social Sciences > HJ Public Finance > HJ9-9940 Public finance
H Social Sciences > HJ Public Finance > HJ9103-9695 Local finance. Municipal finance Including the revenue, budget, expenditure, etc. of counties, boroughs, communes, municipalities, etc.
Divisions: Faculty of Economics > 60201-Development Economics (S1)
Depositing User: Danil Noviansyah
Date Deposited: 30 Jan 2020 01:49
Last Modified: 30 Jan 2020 01:49
URI: http://repository.unsri.ac.id/id/eprint/26513

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