The Determinants Factors of Capital Expenditure

Authors

  • Jouzar Farouq Ishak a:1:{s:5:"en_US";s:25:"Politeknik Negeri Bandung";}
  • Yeni Priatna Sari Politeknik Harapan Bersama
  • Yevi Dwitayanti Politeknik Negeri Sriwijaya
  • Hasbi Assidiki Mauluddi Politeknik Negeri Bandung

DOI:

https://doi.org/10.52728/ijtc.v2i2.224

Keywords:

local own-source revenue, revenue sharing fund, general allocation fund, special allocation fund, capital expenditure

Abstract

This study examines the determinant factors of capital expenditure government, through local own-source revenue, revenue sharing fund, general allocation fund, and special allocation fund. The data was collected from 23 provincial government in Indonesia. The method used is multiple regression in provincial government in 2010-2019. The regression results support all hypotheses, but not the fourth hypothesis. This study shows that provincial government can not to be autonomous and need funding from central government. This study offers a robust link between local own-source revenue and balance fund by examining how their interaction produces a variation in the level of capital expenditure.

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Published

2021-04-29

How to Cite

Ishak, J. F., Sari, Y. P., Dwitayanti, Y., & Mauluddi, H. A. (2021). The Determinants Factors of Capital Expenditure. Ilomata International Journal of Tax and Accounting, 2(2), 158–165. https://doi.org/10.52728/ijtc.v2i2.224

Issue

Vol. 2 No. 2 (2021): April 2021

Section

Articles

License

Creative Commons License
This work is licensed under a Creative Commons Attribution 4.0 International License.