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PENGARUH DESENTRALISASI FISKAL, KEMANDIRIAN KEUANGAN DAN AKTIVITAS BELANJA OPERASI TERHADAP ALOKASI BELANJA MODAL DI PROVINSI SUMATERA SELATAN
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Institusion
Universitas Sriwijaya
Author
DANIL NOVIANSYAH (STUDENT ID : 01021181621237)
Didik Susetyo (LECTURER ID : 0010076003)
Sukanto Sukanto (LECTURER ID : 0025037404)
Subject
HJ2005-2216 Income and expenditure. Budget 
Datestamp
2020-01-30 01:49:43 
Abstract :
This study aimed to analyze the effect of ratio of fiscal decentralization, financial independence ratio and ratio of operating expenditure activities on capital expenditure allocation in South Sumatra Province. The data used in this study was panel data consisting of cross section data, data of 17 regencies/cities in South Sumatra Province, and time series data, data from 2014 to 2018. The method used in this study was mapping of ratio of fiscal decentralization, financial independence ratio and ratio of operating expenditure activities to on capital expenditure allocation using Klassen Typology analysis, and panel data multiple linear regression using Fixed Effect Model. The results of the study showed that the ratio of fiscal decentralization had a negative and significant effect with a coefficient of -0,059744, the ratio of financial independence had a positive and significant effect with a coefficient of 2,710611 and the ratio of operating expenditure activities had a negative and significant effect with a coefficient of -7,030085 on capital expenditure allocation of districts/cities in South Sumatra Province in 2014-2018. 
Institution Info

Universitas Sriwijaya