ANALYSIS OF FLYPAPER EFFECT REVENUE SHARING FUND (DBH) AND REGIONALLY GENERATED REVENUE (PAD) TOWARD CAPITAL EXPENDITURE BY DISTRICT / TOWN IN SOUTH SUMATERA 2009-2011

Marlina, Marlina and Mukhtaruddin, Mukhtaruddin and ika sasti, ferina ANALYSIS OF FLYPAPER EFFECT REVENUE SHARING FUND (DBH) AND REGIONALLY GENERATED REVENUE (PAD) TOWARD CAPITAL EXPENDITURE BY DISTRICT / TOWN IN SOUTH SUMATERA 2009-2011. AKUNTABILITAS : JURNAL PENELITIAN DAN PENGEMBANGAN AKUNTANSI, 6 (1). ISSN 1987-4392

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      Abstract

      This research aims to identify the influence of Flypaper Effect Revenue Sharing Fund (DBH) and Regionally Generated Revenue (PAD) toward capital expenditure by District / Town in South Sumatra 2009-2011. The population in this research was all of District / Town in South Sumatera in 2009 until 2011 and can be accessed at www.djpk.depkeu.go.id Site. Total Sample in this research is 15 districts /towns which consist of 11 districts and 4 towns in South Sumatera. Data were analyzed with tests of classic assumption and examination of hypothesis with multiple linear regression method. Based on the F test results indicate that the DBH and the PAD have influence on capital expenditure. Then through t test shows that DBH showed an influence on the probability of capital expenditure under the = 5% (0.000). While the PAD has no effect on the profitability of capital expenditure above = 5% (0.60). From the results of this study also demonstrated the occurrence of flypaper in districts / towns in South Sumatera, but had no flypaper effect against capital expenditure forecast

      Item Type: Article
      Uncontrolled Keywords: Capital Expenditure, Revenue Sharing Fund, Flypaper Effect, Regionally Generated Revenue
      Subjects: H Social Sciences > HB Economic Theory
      H Social Sciences > HJ Public Finance
      Divisions: Faculty of Economics > Department of Accounting
      Depositing User: Muchtar Indana
      Date Deposited: 03 Aug 2016 14:37
      Last Modified: 03 Aug 2016 14:37
      URI: http://eprints.unsri.ac.id/id/eprint/6617

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