Marlina, Marlina and Mukhtaruddin, Mukhtaruddin and Ika Sasti, Ferina Analysis of Flypaper Effect Revenue Sharing Fund (DBH) and Regionally Generated Revenue (PAD) Toward Capital Expenditure By District / Town in South Sumatera 2009-2011. AKUNTABILITAS : JURNAL PENELITIAN DAN PENGEMBANGAN AKUNTANSI, 6 (1). ISSN 1987-4392
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Abstract
This research aims to identify the influence of Flypaper Effect Revenue Sharing Fund (DBH) and Regionally Generated Revenue (PAD) toward capital expenditure by District / Town in South Sumatra 2009-2011. The population in this research was all of District / Town in South Sumatera in 2009 until 2011 and can be accessed at www.djpk.depkeu.go.id Site. Total Sample in this research is 15 districts /towns which consist of 11 districts and 4 towns in South Sumatera. Data were analyzed with tests of classic assumption and examination of hypothesis with multiple linear regression method. Based on the F test results indicate that the DBH and the PAD have influence on capital expenditure. Then through t test shows that DBH showed an influence on the probability of capital expenditure under the = 5% (0.000). While the PAD has no effect on the profitability of capital expenditure above = 5% (0.60). From the results of this study also demonstrated the occurrence of flypaper in districts / towns in South Sumatera, but had no flypaper effect against capital expenditure forecast
| Item Type: | Article |
|---|---|
| Uncontrolled Keywords: | Capital Expenditure, Revenue Sharing Fund, Flypaper Effect, Regionally Generated Revenue |
| Subjects: | H Social Sciences > HB Economic Theory > HB1-3840 Economic theory. Demography H Social Sciences > HJ Public Finance > HJ9-9940 Public finance |
| Divisions: | 01-Faculty of Economics > 62201-Accounting (S1) |
| Depositing User: | Muchtar Indana |
| Date Deposited: | 08 Nov 2019 09:44 |
| Last Modified: | 08 Nov 2019 09:44 |
| URI: | http://repository.unsri.ac.id/id/eprint/14603 |
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