DETERMINATION OF GENUINE OWN INCOME, PROFIT-SHARING FUNDS, GENERAL ALLOCATION FUNDS, SPECIAL ALLOCATION FUNDS AND SILPA ON CAPITAL EXPENDITURES IN 5 CITIES IN ACEH PROVINCIAL GOVERNMENT IN 2012-2021

Journal of Accounting Research, Utility Finance and Digital Assets Pub Date : 2023-03-23 DOI:10.54443/jaruda.v1i4.56

Radja Publika, Widya Ningrumˡ, Chairil Akhyar², Halida Nurlela³, Bahri⁴

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Abstract

This study aims to determine the Determination of Regional Original Income, Profit Sharing Funds, General Allocation Funds, Special Allocation Funds and Silpa on Capital Expenditures in 5 Cities in the Provincial Government of Aceh in 2012-2021. The data used in this study are secondary data of 50 observations. . The method used to analyze the relationship between the independent variables and the dependent variable is panel data regression analysis. The results of the study show that local revenue has a positive effect on capital expenditure in 5 municipal governments in Aceh Province, revenue sharing has no effect on capital expenditure in 5 municipal governments in Aceh Province. General allocation funds have a negative effect on capital spending in 5 municipal governments in Aceh Province. Special allocation funds have a positive effect on capital spending in 5 municipal governments in Aceh Province. Silpa has no effect on capital expenditure in 5 municipal governments in Aceh Province.

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确定2012-2021年亚齐省政府5个城市的真实自身收入、利润分成基金、一般拨款基金、专项拨款基金和资本支出silpa

本研究旨在确定2012-2021年亚齐省政府5个城市的区域原始收入、利润分成基金、一般拨款基金、特别拨款基金和资本支出Silpa的确定。本研究使用的数据为50次观测的二次数据。分析自变量与因变量之间关系的方法是面板数据回归分析。研究结果表明，亚齐省5个市级政府的地方税收对资本支出有正向影响，而收入分成对亚齐省5个市级政府的资本支出没有影响。一般拨款对亚齐省5个市政府的资本支出产生了负面影响。特别拨款对亚齐省5个市政府的资本支出产生了积极影响。Silpa对亚齐省5个市政府的资本支出没有影响。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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Journal of Accounting Research, Utility Finance and Digital Assets

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