The Influence of Regional Original Income, Special Allocation Funds, General Allocation Funds and Revenue Sharing Funds on Capital Expenditures in Regencies and Cities in North Maluku Province in 2017-2024

Eka Mulyaningsih; Asrudin Hormati; Sheila  Kusumaningrum

doi:10.37385/ijedr.v6i4.8728

Authors

Eka Mulyaningsih Universitas Khairun
Asrudin Hormati Universitas Khairun
Sheila Kusumaningrum Universitas Khairun

DOI:

https://doi.org/10.37385/ijedr.v6i4.8728

Keywords:

Local Original Income, Special Allocation Fund, General Allocation Fund, Revenue Sharing Fund, Capital Expenditure

Abstract

The purpose of this study is to identify the effect of Local Revenue, Special Allocation Fund, General Allocation Fund and Revenue Sharing Fund on Capital Expenditure in Regencies and Cities in North Maluku Province in 2017-2024. The data of this study are secondary data obtained from the Directorate General of Fiscal Balance. The data collection method uses statistical tests, which means that the entire population is used as a sample. The number of samples studied in this study was 80 samples. The research instrument used was multiple linear regression test using Eviews. The results of the study showed that Local Revenue and General Allocation Fund had a positive and significant effect on Capital Expenditure. While General Allocation Fund and Revenue Sharing Fund did not affect Capital Expenditure

Author Biographies

Eka Mulyaningsih, Universitas Khairun

Accounting Department

Asrudin Hormati , Universitas Khairun

Accounting Department

Sheila Kusumaningrum, Universitas Khairun

Accounting department

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