PENGARUH INDIKATOR KEUANGAN TERHADAP PERUBAHAN BELANJA MODAL (Studi Pemerintah Daerah di Indonesia)

Ardila, Lina Nur (2015) PENGARUH INDIKATOR KEUANGAN TERHADAP PERUBAHAN BELANJA MODAL (Studi Pemerintah Daerah di Indonesia). Other thesis, Universitas Sebelas Maret.

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    Abstract

    This study aims to test empirically the influence of financial indicators on changes in capital expenditure (EXCAP). Financial indicators in this research includes 1.the risk of income (REVRISK), 2.the operational expenditure (ADMIN), 3.the capital expenditure (CAPREV), 4.use of debt (DEBREV), and 5.the size of the regional government (SIZE). This study uses a sample as many as 390 the regional government in indonesia, the period of observation in 2012 for the dependent variable and in 2011 for the independent variables. Data analysis uses multiple regression model. The results of research show that REVRISK has negative effects on EXCAP (support H1), size has positive effect on EXCAP (support H5). The results of research show that the ADMIN has negative effect on EXCAP (not support H2, CAPREV has negative effect on EXCAP (not support H3), and DEBTREV has no effect on EXCAP (not support H4). Keywords : Revenue, Liabilitiy, Operating Expenditure, Capital Expenditur, and Public Services

    Item Type: Thesis (Other)
    Subjects: H Social Sciences > HB Economic Theory
    Divisions: Fakultas Ekonomi
    Fakultas Ekonomi > Akuntansi
    Depositing User: azaria nur fadhillah
    Date Deposited: 19 Nov 2015 21:44
    Last Modified: 19 Nov 2015 21:44
    URI: https://eprints.uns.ac.id/id/eprint/21670

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