Faktor-Faktor Yang Mempengaruhi Belanja Modal Kabupaten/Kota Di Jawa Tengah

Maulana, Ilham Ahmad; Masitoh, Endang; Dewi, Riana Rachmawati

doi:10.35448/jte.v15i1.7102

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Penelitian Terdahulu Dan Pengembangan Hipotesis1

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2022

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“…Hal ini sejalan dengan tax-spend hypothesis. Maulana et al (2020) menemukan bahwa PAD berpengaruh positif terhadap belanja modal di Jawa Tengah. Temuan ini sejalan Putri et al (2021) yang mengamati determinan belanja modal di Provinsi Jawa Timur.…”

Section: Penelitian Terdahulu Dan Pengembangan Hipotesisunclassified

Indeks Pembangunan Manusia Pada Kabupaten/Kota Di Sumatera Utara: Efek Mediasi Belanja Modal

Pekiningrum

Wibowo

2022

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Fiscal decentralization gives local governments the authority to use revenues to finance local expenditure, one of which is expenditures intended to improve the quality of human development. This study aims to analyze the effect of Local Own Source Revenue (PAD), Special Allocation Funds (DAK), and Surplus of Budget Financing (SiLPA) on the Human Development Index (IPM) through capital expenditure on districts/cities in North Sumatra. This study uses panel data consisting of time series data for 2015-2019 and cross section data for 33 districts/cities in North Sumatra. Hypothesis testing is done by multiple linear regression and path analysis. The results of the study proved that DAK and SiLPA have a positive impact on capital expenditures, while PAD has no impact on capital expenditures. Meanwhile, PAD and DAK directly have a significant positive effect on HDI, while SiLPA has no effect on HDI. In addition, PAD, DAK, and SiLPA indirectly have no significant effect on HDI through capital expenditure.

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Section: Penelitian Terdahulu Dan Pengembangan Hipotesisunclassified

Indeks Pembangunan Manusia Pada Kabupaten/Kota Di Sumatera Utara: Efek Mediasi Belanja Modal

Pekiningrum

Wibowo

2022

View full text Add to dashboard Cite

show abstract

Faktor-Faktor Yang Mempengaruhi Belanja Modal Kabupaten/Kota Di Jawa Tengah

Cited by 1 publication

References 0 publications

Indeks Pembangunan Manusia Pada Kabupaten/Kota Di Sumatera Utara: Efek Mediasi Belanja Modal

Indeks Pembangunan Manusia Pada Kabupaten/Kota Di Sumatera Utara: Efek Mediasi Belanja Modal

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