Factors affecting capital expenditure in provincial governments in Indonesia

Dwi Asih Setya Ningrum; Fitriasuri Fitriasuri; Dina  Mellita; Dewi Sartika

Authors

Dwi Asih Setya Ningrum Master of Management Department, Universitas Bina Darma, Palembang, Indonesia
Fitriasuri Fitriasuri Master of Management Department, Universitas Bina Darma, Palembang, Indonesia
Dina Mellita Master of Management Department, Universitas Bina Darma, Palembang, Indonesia
Dewi Sartika Master of Management Department, Universitas Bina Darma, Palembang, Indonesia

Keywords:

Regional Original Income, General Allocation Funds, Special Allocation Funds, Remaining Over Budget Calculations, Capital Expenditures

Abstract

This study aims to determine the influence of regional original revenue, general allocation funds, specific allocation funds, and excess of budget calculations on capital expenditures in provincial governments in Indonesia in 2020-2022. The population in this study covers 34 provinces in Indonesia. This study used purposive sampling method so that 34 provinces were obtained as research samples. The data used in this research is secondary data in the form of Budget Realization Reports for provincial governments in Indonesia. This study uses multiple regression analysis. The results of this study indicate that simultaneously local revenue, general allocation funds, specific allocation funds, and excess budget calculations have a positive effect on capital expenditures. Partially, local revenue, general allocation funds and the remainder of the budget calculation have a positive effect on capital expenditures.

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