EFFECT OF FINANCIAL PERFORMANCE, GENERAL ALLOCATION FUND (DAU) AND SURPLUS BUDGET FINANCING (Silpa) ALLOCATION OF CAPITAL EXPENDITURES (Study in District-City in the province of Bali)
By : Ade Imron Rosadi
Email : email@example.com
Faculties : Fakultas Ekonomi dan Bisnis
Department : S1 Akuntansi
The implementation of regional autonomy through fiscal decentralization scheme Regency / City administration in Bali Province in addition to authorize local governments also affects the ability of the region to improve public services in various sectors, one of which gives the proportion of capital expenditure greater productive sectors in the region. The purpose of this study to examine the effect of financial performance, general allocation fund, and the rest of the financing of the budget over the allocation of the capital expenditure budget in counties and cities in the province of Bali in 2010-2014. The sampling method used was saturated sampling technique. The sample in this study the Budget Realization Report number 45 districts / cities that covering 8 districts and 1 city in the study period 2010-2014. The variables tested in this study are capital expenditures, financial performance, general allocation fund (DAU), and the remainder over budget financing (SiLPA). Data analysis method used is multiple linear regression analysis method. Based on the analysis found that, across the independent variables affect the dependent variable. Financial performance in the form of the ratio of local independence significant and negative effect on capital expenditure for the district / city of Bali Province 2010-2014 fiscal year, the general allocation fund (DAU) significant and positive effect on capital expenditure for the district / city of Bali province fiscal year 2010- 2014, and the remainder over budget financing (SiLPA) significant and positive impact on the capital expenditure for the district / city of Bali Province 2010-2014 fiscal year.
Keyword : Financial Performance, General Allocation Fund, Surplus Budget Financing, Capital Expenditure