The Effect of Local Government Revenue and Capital Expenditures on Economic growth
DOI:
https://doi.org/10.61841/84fcxm73Keywords:
local government revenue, capital expenditure, economic growthAbstract
This study aims to determine how the influence of local government revenue and capital expenditure on economic growth in west java province period 2014-2018. The factors tested in this study are local government revenue and capital expenditure as an independent variable, while economic growth is the dependent variable. The method used in this research is descriptive analysis method to process and analyze the data obtained and to make a conclusion of the study. Data obtained through the government's financial statements and reports of economic growth from 2014 through 2018. The author uses the method of linear regression, correlation coefficient, determination coefficient and hypothesis testing using F test for simultaneous and t test for partial. Based on this study concluded that local government revenues and capital expenditure affects to economic growth.
Downloads
References
[1] Aan Andi. 2018. http://www.prfmnews.com/berita.php?detail=laju-pertumbuhan-ekonomi-di-bandung-belumberdampak-terhadap-warganya (Access on september 2nd 2019 3.30 PM)
[2] Abdullah, Syukriy dan Abdul Halim. 2006. ”Studi Atas Belanja Modal Pada Anggaran Pemerintah Daerah Dalam Hubungan Dengan Belanja Pemeliharaan Dan Sumber Pendapatan ”. Jurnal Akuntansi Pemerintah Vol 2, No 2 November 2006, Hal. 17-32.
[3] Arnan, Sendi Gusnandar. 2017. Pengaruh Pendapatan Asli Daerah dan Pendapatan Transfer terhadap Indeks Pembangunan Manusia Dengan Kinerja Keuangan Pemerintah sebagai variabel intervening. Thesis. on : https://repository.widyatama.ac.id/xmlui/handle/123456789/8769
[4] Mawarni, Darwanis, & Syukriy, Abdullah. 2013. ”Pengaruh Pendapatan Asli Daerah dan Dana Alokasi Umum terhadap Belanja Modal Serta Dampaknya terhadap Pertumbuhan Ekonomi Daerah”. Jurnal Akuntansi. Volume 2 No 2.
[5] Brata, Aloysius Gunandi. 2004.Komposisi Penerimaan Sektor Publik dan Pertumbuhan Ekonomi Regional. Lembaga Penelitian Universitas Atmajaya, Yogyakarta.
[6] Bati. 2009. “Pengaruh Belanja Modal dan Pendapatan Asli Daerah (PAD) terhadap Pertumbuhan Ekonomi (Studi pada Kabupaten dan Kota di Sumatera Utara)”. Tesis. Sekolah Pascasarjana Universitas Sumatera Utara. Medan.
[7] Budiono.(1994). Teori Pertumbuhan Ekonomi, Edisi 1. Jogjakarta: BPFE.
[8] Fahmi Achmad, 2019 – “Sempat melambat, Ekonomi Jawa Barat Diproyeksikan Tumbuh 5,59 persen di Kuartal II 2019” https://ekonomi.bisnis.com/read/20190519/9/924510/sempat-melambat-ekonomi-jawa-baratdiproyeksikan-tumbuh-559-persen-di kuartal-ii-2019
[9] Government Regulation No. 71 of 2010 about Government Accounting Standard
[10] Kuncoro, Mudrajad. 2004. “Otonomi dan Pembangunan Daerah: Reformasi, Perencanaan, Strategi, dan Peluang“. Jakarta: Erlangga.
[11] Halim, Abdul dan Kusufi, Muhammad Syam. 2012. “Akuntansi Sektor Publik Akuntansi Keuangan Daerah”. Edisi Keempat. Jakarta : Salemba Empat.
[12] Hall, Pearson. 2009. Economics Principle in Action. New Jersey.
[13] Ibnu Purna dan Adhyawarman. 2009 http://www.setneg.go.id/index.php?option=com_content&task=view&id=4077&Itemid=29
[14] Ismerdekaningsih, Herlina & Endah Sri Rahayu. 2002. Analisis Hubungan Penerimaan Pajak Terhadap Product Domestic Bruto di Indonesia (Studi Tahun 1985-2000). ITB Central Library.
[15] Undang - Undang Nomor 33 tahun 2004 Tentang Perimbangan Keuangan Pemerintah Pusat dan Daerah.
[16] Mardiasmo. 2012. “Akuntansi Sektor Publik”. Yogyakarta: Andi.
[17] Maryati, Ulfi. 2010. Pengaruh Pendapatan Asli Daerah (PAD), Dana Alokasi Umum (DAU) dan Dana Alokasi Khusus (DAK) Terhadap Pertumbuhan Ekonomi (Studi Kasus Sumatera Barat), Jurnal Akuntansi dan Manajemen.Vol 5 Hal.68-84
Downloads
Published
Issue
Section
License
Copyright (c) 2020 AUTHOR

This work is licensed under a Creative Commons Attribution 4.0 International License.
You are free to:
- Share — copy and redistribute the material in any medium or format for any purpose, even commercially.
- Adapt — remix, transform, and build upon the material for any purpose, even commercially.
- The licensor cannot revoke these freedoms as long as you follow the license terms.
Under the following terms:
- Attribution — You must give appropriate credit , provide a link to the license, and indicate if changes were made . You may do so in any reasonable manner, but not in any way that suggests the licensor endorses you or your use.
- No additional restrictions — You may not apply legal terms or technological measures that legally restrict others from doing anything the license permits.
Notices:
You do not have to comply with the license for elements of the material in the public domain or where your use is permitted by an applicable exception or limitation .
No warranties are given. The license may not give you all of the permissions necessary for your intended use. For example, other rights such as publicity, privacy, or moral rights may limit how you use the material.