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Factors Affecting Capital Expenditure In Districts in West Java Province

Accounting Analysis Journal · Vol. 12 No. 2 (2023) · pp. 134–143

DOI
10.15294/aaj.v12i2.69149
ISSN
2502-6216, 2252-6765
Published
2023-11-24
Publisher
Universitas Negeri Semarang
Language
eng

Abstract

Purpose: This study examines and analyzes the effect of Original Local Own Revenue (PAD), General Allocation Fund (DAU), Special Allocation Fund (DAK), Revenue Sharing Funds (DBH), and Excess Budget Financing (SiLPA) on Capital Expenditures. Method: This study employed a quantitative research design. The study's population consisted of all 27 West Java Province Districts, including 9 cities and 18 regencies. With a total sample of 135 district budget realization reports data in the province of West Java, the sample size for this study was determined using a census sampling approach. Findings: The findings show a positive effect of PAD and DAU on Capital Expenditure, indicating that the amount of realized Capital Expenditure depends on the amount of PAD and DAU obtained by Districts in West Java Province. Meanwhile, DAK, DBH, and SiLPA do not affect the realization of Capital Expenditures. This indicates that the realization of capital expenditure is independent of DAK, DBH, and SiLPA. Novelty: First, this study uses a different research paradigm than before. Second, this research utilizes the latest era to vary the independent variables. Third, the problems chosen in this study are regencies and cities in West Java Province, which need attention regarding capital expenditure allocation. Keywords: Capital Expenditures, Original Local Own Revenue, Balance Funds, Excess Budget Financing

Collaboration network of the authors

6 authors · 12 co-authorship links

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  • Jenderal Soedirman University
  • Affiliation unknown
  • Different organisations
  • Same organisation
  • Affiliation unknown
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Co-authorOrganisationJoint articles
Irman FirmansyahJenderal Soedirman University2

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://journal.unnes.ac.id/sju/index.php/aaj/oai, first harvested 5 Nov 2026, last seen 5 Nov 2026.
Original metadata (oai_dc) 
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	<dc:title xml:lang="en-US">Factors Affecting Capital Expenditure In Districts in West Java Province</dc:title>
	<dc:creator>Maula, Kholida Atiyatul</dc:creator>
	<dc:creator>Alfiyah, Kartika Nur</dc:creator>
	<dc:creator>Mubarokah, Isro'iyatul</dc:creator>
	<dc:creator>Adawiyah, Wiwiek Rabiatul</dc:creator>
	<dc:creator>Setyorini, Christina Tri</dc:creator>
	<dc:description xml:lang="en-US">Purpose: This study examines and analyzes the effect of Original Local Own Revenue (PAD), General Allocation Fund (DAU), Special Allocation Fund (DAK), Revenue Sharing Funds (DBH), and Excess Budget Financing (SiLPA) on Capital Expenditures.
Method: This study employed a quantitative research design. The study's population consisted of all 27 West Java Province Districts, including 9 cities and 18 regencies. With a total sample of 135 district budget realization reports data in the province of West Java, the sample size for this study was determined using a census sampling approach.
Findings: The findings show a positive effect of PAD and DAU on Capital Expenditure, indicating that the amount of realized Capital Expenditure depends on the amount of PAD and DAU obtained by Districts in West Java Province. Meanwhile, DAK, DBH, and SiLPA do not affect the realization of Capital Expenditures. This indicates that the realization of capital expenditure is independent of DAK, DBH, and SiLPA.
Novelty: First, this study uses a different research paradigm than before. Second, this research utilizes the latest era to vary the independent variables. Third, the problems chosen in this study are regencies and cities in West Java Province, which need attention regarding capital expenditure allocation.
Keywords: Capital Expenditures, Original Local Own Revenue, Balance Funds, Excess Budget Financing</dc:description>
	<dc:publisher xml:lang="en-US">Universitas Negeri Semarang</dc:publisher>
	<dc:date>2023-11-24</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://journal.unnes.ac.id/sju/aaj/article/view/69149</dc:identifier>
	<dc:identifier>10.15294/aaj.v12i2.69149</dc:identifier>
	<dc:source xml:lang="en-US">Accounting Analysis Journal; Vol 12 No 2 (2023); 134-143</dc:source>
	<dc:source>2502-6216</dc:source>
	<dc:source>2252-6765</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://journal.unnes.ac.id/sju/aaj/article/view/69149/25817</dc:relation>
	<dc:rights xml:lang="en-US">Copyright (c) 2023 Accounting Analysis Journal</dc:rights>
</oai_dc:dc>