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Pengaruh Pendapatan Asli Daerah Dan Dana Alokasi Umum Terhadap Belanja Modal (Studi Pada Kabupaten Dan Kota Di Provinsi Sulawesi Tenggara)

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

DOI
10.33772/jak-uho.v5i1.13416
ISSN
2503-1635
Published
2020-08-10
Publisher
Universitas Halu Oleo
Language
eng

Abstract

This study aims to determine the effect of Regional Original Revenues and General Allocation Funds on Capital Expenditures in Regencies / Cities in Southeast Sulawesi Province. The population in this study are regencies and cities in Southeast Sulawesi Province with the criteria that they have aged 15 years and above. The analytical method used is multiple linear regression analysis, namely the t test and F test with the help of the Statistical Package For Social Sciences (SPSS) version. 24.The results showed that the Local Revenue had a negative and not significant effect on capital expenditure. While the General Allocation Fund has a positive and significant effect on capital expenditure. Simultaneously Regional Original Revenue and General Allocation Funds affect Capital Expenditures. The coefficient of determination test shows an R Square value of 0.699, this shows that the ability of the independent variable is able to explain the dependent variable with a coefficient of determination of 69.9%, while the remaining 30.1% is explained by other variables not examined.

Collaboration network of the authors

40 authors · 108 co-authorship links · showing the 40 most connected

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  • Universitas Halu Oleo
  • Universitas Muslim Indonesia
  • Affiliation unknown
  • Different organisations
  • Same organisation
  • Affiliation unknown
  • Thicker line = more joint articles · bigger circle = more articles
Show as table
Co-authorOrganisationJoint articles
Andi Basru WawoAffiliation unknown4
Sulvariany TamburakaAffiliation unknown4
Ishak AwaluddinAffiliation unknown4
Nitri MiroseaAffiliation unknown3
Arifuddin Mas'udAffiliation unknown3
Manat RahimAffiliation unknown2
Nasrullah DaliAffiliation unknown2
Kiki Fatimah SaritaAffiliation unknown2
Nurwati NurwatiAffiliation unknown2
Fitriaman FitriamanAffiliation unknown2
Mulyati AkibAffiliation unknown2
Hasbuddin HasbuddinAffiliation unknown2
Ayumilawarty AyumilawartyAffiliation unknown1
Muh. SukranAffiliation unknown1
Hanalir HanalirAffiliation unknown1
Arsad ArsadAffiliation unknown1
Mariani Ani MarianiAffiliation unknown1
La Ode AntoAffiliation unknown1
Nofian Lepong BulanAffiliation unknown1
Sri Wahyuni SalehAffiliation unknown1
Asmawati AsmawatiUniversitas Halu Oleo1
Sunartin SunartinAffiliation unknown1
Lia HanifaAffiliation unknown1
Ahmad AhmadAffiliation unknown1
Muhammad ArmawadinAffiliation unknown1
La Ode Bahana AdamAffiliation unknown1
La Ode Asfahyadin AlidinAffiliation unknown1
Sinarwaty S.Affiliation unknown1
Safaruddin SafaruddinUniversitas Muslim Indonesia1
Intihanah IntihanahAffiliation unknown1
Muh. Anang DwiatmojoAffiliation unknown1
Erwin HadisantosoAffiliation unknown1
Rani DestrianaAffiliation unknown1
Ilda Fitri Andi PangkellarengAffiliation unknown1
Wa Ode Mustika RatuAffiliation unknown1
Sulfiani PagalaAffiliation unknown1
Yusna HermanAffiliation 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 1 Nov 2026.
Original metadata (oai_dc) 
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	<dc:title xml:lang="en-US">Pengaruh Pendapatan Asli Daerah Dan Dana Alokasi Umum Terhadap Belanja Modal (Studi Pada Kabupaten Dan Kota Di Provinsi Sulawesi Tenggara)</dc:title>
	<dc:creator>Nurnaluri, Sitti</dc:creator>
	<dc:creator>Husin, Husin</dc:creator>
	<dc:creator>Ibnu Sulis, Ahmad</dc:creator>
	<dc:description xml:lang="en-US">This study aims to determine the effect of Regional Original Revenues and General Allocation Funds on Capital Expenditures in Regencies / Cities in Southeast Sulawesi Province. The population in this study are regencies and cities in Southeast Sulawesi Province with the criteria that they have aged 15 years and above. The analytical method used is multiple linear regression analysis, namely the t test and F test with the help of the Statistical Package For Social Sciences (SPSS) version. 24.The results showed that the Local Revenue had a negative and not significant effect on capital expenditure. While the General Allocation Fund has a positive and significant effect on capital expenditure. Simultaneously Regional Original Revenue and General Allocation Funds affect Capital Expenditures. The coefficient of determination test shows an R Square value of 0.699, this shows that the ability of the independent variable is able to explain the dependent variable with a coefficient of determination of 69.9%, while the remaining 30.1% is explained by other variables not examined.</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/13416</dc:identifier>
	<dc:identifier>10.33772/jak-uho.v5i1.13416</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/13416/9278</dc:relation>
	<dc:rights xml:lang="en-US">Copyright (c) 2020 JURNAL AKUNTANSI DAN KEUANGAN</dc:rights>
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