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Pengaruh Pad (Pendapatan Asli Daerah) Dan Kemandirian Keuangan Daerah Terhadap Alokasi Belanja Modal (Studi pada Pemerintah Kabupaten/Kota di Provinsi Sulawesi Tenggara)

JURNAL AKUNTANSI DAN KEUANGAN · Vol. 5 No. 1 (2020)

DOI
10.33772/jak-uho.v5i1.13402
ISSN
2503-1635
Published
2020-08-10
Publisher
Universitas Halu Oleo
Language
eng

Abstract

This study aims to determine the effect of Locally Generated Revenue and Financial Capability toward Capital Expenditures Allocation of Cities in Southeast Sulawesi. The populations in this study were all cities and districts about 15 districts and 2 cities. The method that used in this study is multiple linear regression in t-test and F test under Statistical Package For Social Sciences (SPSS) 22nd version.The result of this study shows Locally Generated Revenue has a positive and significant effect on capital expenditure. However, Capital Expenditures Allocation has a positive but not a significant effect on capital expenditure. The coefficient of determination test shows an R Square value of 0.409, this shows that the ability of the independent variable able to explain the dependent variable with a coefficient of determination of 40.9%, while the remaining 59.1% is explained by other variables that did not examine.

Collaboration network of the authors

29 authors · 63 co-authorship links

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Co-authorOrganisationJoint articles
Erwin HadisantosoAffiliation unknown4
Mulyati AkibAffiliation unknown2
Muntu AbdullahAffiliation unknown2
Husin husinAffiliation unknown2
Fajar SarananiAffiliation unknown1
Mohamad AsdalAffiliation unknown1
Rahmatia KambaAffiliation unknown1
Jaeluddin RazakAffiliation unknown1
Anita LestariAffiliation unknown1
Hanalir HanalirAffiliation unknown1
Novelty NKP ManurungAffiliation unknown1
Emilia NurdinAffiliation unknown1
Rosnawintang RosnawintangAffiliation unknown1
Yusuf Jaya SaputraAffiliation unknown1
Arifuddin Mas'udAffiliation unknown1
Alimudin AlimudinAffiliation unknown1
Sarlis HarisAffiliation unknown1
La Ode AntoAffiliation unknown1
Arfa FachrullaAffiliation unknown1
Santiadji MustafaAffiliation unknown1
Putra Muh. Al JufriAffiliation unknown1
Wa HaisaAffiliation unknown1
Ulva KurniaAffiliation unknown1
Sulvariany TamburakaAffiliation unknown1
Muhammad Fauzhan FathurrachmanAffiliation unknown1
Muhammad IrsyadAffiliation unknown1

Affiliations come from OpenAlex; journal OAI-PMH metadata carries none. Authors without an OpenAlex ID are matched by name, which can merge or split people.

Metadata source: OAI-PMH (metadata jurnal) https://ojs.uho.ac.id/index.php/jak-uho/oai, first harvested 31 Okt 2026, last seen 31 Okt 2026.
Original metadata (oai_dc) 
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	<dc:title xml:lang="en-US">Pengaruh Pad (Pendapatan Asli Daerah) Dan Kemandirian Keuangan Daerah Terhadap Alokasi Belanja Modal (Studi pada Pemerintah Kabupaten/Kota di Provinsi Sulawesi Tenggara)</dc:title>
	<dc:creator>Dali, Nasrullah</dc:creator>
	<dc:creator>Santiadji Mustafa, Santiadji</dc:creator>
	<dc:creator>Alifamin Farham, Alifamin</dc:creator>
	<dc:description xml:lang="en-US">This study aims to determine the effect of Locally Generated Revenue and Financial Capability toward Capital Expenditures Allocation of Cities in Southeast Sulawesi. The populations in this study were all cities and districts about 15 districts and 2 cities. The method that used in this study is multiple linear regression in t-test and F test under Statistical Package For Social Sciences (SPSS) 22nd version.The result of this study shows Locally Generated Revenue has a positive and significant effect on capital expenditure. However, Capital Expenditures Allocation has a positive but not a significant effect on capital expenditure. The coefficient of determination test shows an R Square value of 0.409, this shows that the ability of the independent variable able to explain the dependent variable with a coefficient of determination of 40.9%, while the remaining 59.1% is explained by other variables that did not examine.</dc:description>
	<dc:publisher xml:lang="en-US">Universitas Halu Oleo</dc:publisher>
	<dc:contributor xml:lang="en-US"></dc:contributor>
	<dc:date>2020-08-10</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:type xml:lang="en-US">Peer-reviewed Article</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://ojs.uho.ac.id/index.php/jak-uho/article/view/13402</dc:identifier>
	<dc:identifier>10.33772/jak-uho.v5i1.13402</dc:identifier>
	<dc:source xml:lang="en-US">JURNAL AKUNTANSI DAN KEUANGAN; Vol 5, No 1 (2020): FEBRUARY 2020</dc:source>
	<dc:source>2503-1635</dc:source>
	<dc:source>10.33772/jak-uho.v5i1</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://ojs.uho.ac.id/index.php/jak-uho/article/view/13402/9273</dc:relation>
	<dc:rights xml:lang="en-US">Copyright (c) 2020 JURNAL AKUNTANSI DAN KEUANGAN</dc:rights>
</oai_dc:dc>