دورية أكاديمية
The Determinants Factors of Capital Expenditure
| العنوان: | The Determinants Factors of Capital Expenditure |
|---|---|
| المؤلفون: | Jouzar Farouq Ishak, Yeni Priatna Sari, Yevi Dwitayanti, Hasbi Assidiki Mauluddi |
| المصدر: | Ilomata International Journal of Tax and Accounting, Vol 2, Iss 2, Pp 158-165 (2021) |
| بيانات النشر: | Yayasan Ilomata, 2021. |
| سنة النشر: | 2021 |
| المجموعة: | LCC:Accounting. Bookkeeping LCC:Revenue. Taxation. Internal revenue |
| مصطلحات موضوعية: | local own-source revenue, revenue sharing fund, general allocation fund, special allocation fund, capital expenditure, Accounting. Bookkeeping, HF5601-5689, Revenue. Taxation. Internal revenue, HJ2240-5908 |
| الوصف: | This study examines the determinant factors of capital expenditure government, through local own-source revenue, revenue sharing fund, general allocation fund, and special allocation fund. The data was collected from 23 provincial government in Indonesia. The method used is multiple regression in provincial government in 2010-2019. The regression results support all hypotheses, but not the fourth hypothesis. This study shows that provincial government can not to be autonomous and need funding from central government. This study offers a robust link between local own-source revenue and balance fund by examining how their interaction produces a variation in the level of capital expenditure. |
| نوع الوثيقة: | article |
| وصف الملف: | electronic resource |
| اللغة: | English |
| تدمد: | 2714-9838 2714-9846 |
| Relation: | https://www.ilomata.org/index.php/ijtc/article/view/224; https://doaj.org/toc/2714-9838; https://doaj.org/toc/2714-9846 |
| DOI: | 10.52728/ijtc.v2i2.224 |
| URL الوصول: | https://doaj.org/article/3af5349ebc3b40089050af9e2c101f7f |
| رقم الأكسشن: | edsdoj.3af5349ebc3b40089050af9e2c101f7f |
| قاعدة البيانات: | Directory of Open Access Journals |
Full Text Finder | تدمد: | 27149838 27149846 |
|---|---|
| DOI: | 10.52728/ijtc.v2i2.224 |