Title : Regional Revenue as an important aspect determining government capital expenditure: Study of the Banyuwangi Government
Authors:
- Fandi Prasetya
Department : Accounting
Journal Name : Journal of Accounting Studies
Kinds of Journal : Sinta 2
Keywords : PAD; Dau; Dak; Capital spending.
Abstract:
This study aims to obtain information about whether regional revenue in pad, dau, and dak influences the allocation of capital expenditures. The research method used in this research is quantitative research methods. The data used is secondary data in the form of the Budget Realization Report (LRA) of the Banyuwangi Regency Government for 2011-2018. The data obtained were then analyzed using multiple linear regression analysis. The results showed that the determination of capital expenditure did not come from local own revenue (PAD) & DAK. Howver, Dau Influences the Amount of Capital Expenditure. This research is expected to be used as a basis for the Banyuwangi Regency Government to increase its regional revenue source so that it can be used to finance capital expenditures.
For details : https://doi.org/10.33603/jka.v5i1.4376
