Update Artikelilmiah: 18499

SETYO WAHYU NUGROHO

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Abstrak (Bhs. Indonesia)

Penelitian ini bertujuan untuk menganalisis pengaruh kinerja keuangan: Restricted Revenue, Intergovernmental Revenue, One-Time Revenues, Revenue Shortfalls, Expenditure per Capita, Employees per Capita, Operating Deficits, Fund Balances, Liquidity, dan Current Liabilities terhadap Alokasi Belanja Modal. Objek yang diteliti adalah pemerintah daerah kabupaten/kota se-Jawa Tengah dengan periode tahun 2010-2014. Metode pengumpulan data yang digunakan dalam penelitian ini adalah metode dokumentasi dengan data sekunder. Data tersebut dianalisis dengan metode regresi data panel dan diolah dengan program EViews versi 9. Hasil pengujian statistik menunjukkan bahwa Intergovernmental Revenue, Operating Deficits, dan Fund Balances berpengaruh terhadap alokasi belanja modal. Sementara Restricted Revenue, Revenue Shortfalls, One-Time Revenue, Expenditure per Capita, Employees per Capita, Liquidity, dan Current Liabilities tidak berpengaruh terhadap alokasi belanja modal. Hasil penelitian ini menunjukkan bahwa seluruh variabel independen dapat menjelaskan variansi pada variabel dependen sebesar 72,28% berdasarkan adjusted R square.

Abtrak (Bhs. Inggris)

This research aims to analyze the impact of financial performance indicators: Restricted Revenue, Intergovernmental Revenue, One-Time Revenues, Revenue Shortfalls, Expenditure per Capita, Employees per Capita, Operating Deficits, Fund Balances, Liquidity, and Current Liabilities to the Capital Expenditure Allocation. The object under research is local goversment districts/cities in Middle Java with the period 2010-2014. The data collection method used in this research is documentation method with secondary data. Data were analyzed using panel data regression methods and processed with Eviews program version 9. Statistical tests showed that Intergovernmental Revenue, Operating Deficits, and Fund Balances affect the capital expenditure allocation. While Restricted Revenue, Revenue Shortfalls, One-Time Revenue, Expenditure per Capita, Employees per Capita, Liquidity, and Current Liabilities do not affect the capital expenditure allocation. The results of this research indicate that all independent variables can explain the variance in the dependent variable 72,28% based on the adjusted R square.

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