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PENGARUH KINERJA KEUANGAN KABUPATEN/ KOTA TERHADAP ALOKASI BELANJA MODAL DI PROVINSI SULAWESI UTARA

Main Authors: Gerungan, Sylvia Febriany, Saerang, David Paul Elia, Pontoh, Winston
Format: Article application/pdf eJournal
Bahasa: eng
Terbitan: JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" , 2015
Online Access: http://ejournal.unsrat.ac.id/index.php/goodwill/article/view/8447
ctrlnum article-8447
fullrecord <?xml version="1.0"?> <dc schemaLocation="http://www.openarchives.org/OAI/2.0/oai_dc/ http://www.openarchives.org/OAI/2.0/oai_dc.xsd"><title lang="en-US">PENGARUH KINERJA KEUANGAN KABUPATEN/ KOTA TERHADAP ALOKASI BELANJA MODAL DI PROVINSI SULAWESI UTARA</title><creator>Gerungan, Sylvia Febriany</creator><creator>Saerang, David Paul Elia</creator><creator>Pontoh, Winston</creator><description lang="en-US">The regional autonomy policy gives more chance to local goverment for managing their own financial. To determine the success of local goverment in managing their own financial, Financial Performance Analysis can be used. The objective of this research is to determine the influence of regional financial performance toward the capital expenditure allocation in forward years of regency/city of North Sulawesi. The data analysis method used in this research is regression. The results show that, simultaneously, the Regional Financial Independence ratio, Regional Financial Dependence ratio, Local Original Revenue Effectiveness ratio, Capital Expenditure Effectiveness ratio, Efficiency ratio, and Expenditure Harmony ratio significantly effect the Capital Expenditure Allocation. Partially, the Regional Financial Independence ratio and Efficiency ratio, significantly, have a negative effect toward the Capital Expenditure Allocation. While, the Local Original Revenue Effectiveness ratio and Expenditure Harmony ratio have a positive effect toward the Capital Expenditure Allocation. The Regional Financial Dependence ratio and Capital Expenditure Effectiveness have no significant effect toward the Capital Expenditure Allocation.</description><publisher lang="en-US">JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL"</publisher><contributor lang="en-US"/><date>2015-06-24</date><type>Journal:Article</type><type>File:application/pdf</type><identifier>http://ejournal.unsrat.ac.id/index.php/goodwill/article/view/8447</identifier><source lang="en-US">JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL"; Vol 6, No 1 (2015): Goodwill Vol. 6 No. 1 Juni 2015</source><language>eng</language><recordID>article-8447</recordID></dc>
language eng
format Journal:Article
Journal
File:application/pdf
File
Journal:eJournal
author Gerungan, Sylvia Febriany
Saerang, David Paul Elia
Pontoh, Winston
title PENGARUH KINERJA KEUANGAN KABUPATEN/ KOTA TERHADAP ALOKASI BELANJA MODAL DI PROVINSI SULAWESI UTARA
publisher JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL"
publishDate 2015
url http://ejournal.unsrat.ac.id/index.php/goodwill/article/view/8447
contents The regional autonomy policy gives more chance to local goverment for managing their own financial. To determine the success of local goverment in managing their own financial, Financial Performance Analysis can be used. The objective of this research is to determine the influence of regional financial performance toward the capital expenditure allocation in forward years of regency/city of North Sulawesi. The data analysis method used in this research is regression. The results show that, simultaneously, the Regional Financial Independence ratio, Regional Financial Dependence ratio, Local Original Revenue Effectiveness ratio, Capital Expenditure Effectiveness ratio, Efficiency ratio, and Expenditure Harmony ratio significantly effect the Capital Expenditure Allocation. Partially, the Regional Financial Independence ratio and Efficiency ratio, significantly, have a negative effect toward the Capital Expenditure Allocation. While, the Local Original Revenue Effectiveness ratio and Expenditure Harmony ratio have a positive effect toward the Capital Expenditure Allocation. The Regional Financial Dependence ratio and Capital Expenditure Effectiveness have no significant effect toward the Capital Expenditure Allocation.
id IOS1945.article-8447
institution Universitas Sam Ratulangi
institution_id 22
institution_type library:university
library
library Perpustakaan Universitas Sam Ratulangi
library_id 591
collection JURNAL RISET AKUNTANSI DAN AUDITING
repository_id 1945
subject_area Ekonomi
city KOTA MANADO
province SULAWESI UTARA
repoId IOS1945
first_indexed 2016-09-22T18:47:41Z
last_indexed 2016-09-22T18:47:41Z
recordtype dc
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