The Relationship of Local Own Revenues and General Fund Allocation on Capital Expenditure of Local Government

DOI

10.2991/gcbme-16.2016.29How to use a DOI?

Keywords

Local Revenue, General Fund Allocation, Capital Expenditure, Local Government Finance

Abstract

The percentage of personnel expenditure, spending on goods and services, and other (routine) expenditures in all provinces in Indonesia has been increasing every year with a relatively constant value. This study aims to determine the relationship of local own revenue and general fund allocation on capital expenditure in local government in West Java Province 2015. The method used in this research is descriptive and verification methods. The population and sample in this research were 26 districts in West Java. The statistical test is multiple correlation analysis. The results showed that the Local Own Revenue has a very strong positive relationship with capital expenditure of 0.9013. Similarly, the General Allocation Fund has a moderate positive relationship with capital expenditure of 0.58987. In addition, by using multiple correlations, it is showed that Local Revenue and the General Allocation Fund have a very strong positive relationship with capital expenditure of 0,9413.

Copyright

© 2016, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

Download article (PDF)

TY  - CONF
AU  - Heni Mulyani
PY  - 2016/08
DA  - 2016/08
TI  - The Relationship of Local Own Revenues and General Fund Allocation on Capital Expenditure of Local Government
BT  - Proceedings of the 2016 Global Conference on Business, Management and Entrepreneurship
PB  - Atlantis Press
SP  - 163
EP  - 166
SN  - 2352-5428
UR  - https://doi.org/10.2991/gcbme-16.2016.29
DO  - 10.2991/gcbme-16.2016.29
ID  - Mulyani2016/08
ER  -