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Alokasi Belanja Modal Untuk Pelayanan Publik: Praktik Di Pemerintah Daerah

Author

Listed:
  • Lufki Laila Nurhidayati
  • Rizal Yaya

    (Universitas Muhammadiyah Yogyakarta
    Universitas Muhammadiyah Yogyakarta)

Abstract

Penelitian ini bertujuan untuk melihat bagaimana pemerintah daerah mengalokasikan belanja modal untuk pelayanan publik dan untuk mengidentifikasi faktor-faktor yang mempengaruhi proporsi alokasinya. Terdapat 142 pemerintah daerah yang digunakan sebagai sampel yang terdiri dari 23 kota dan 119 kabupaten. Analisis penelitian ini didasarkan pada laporan realisasi anggaran dari tahun 2010 sampai dengan 2012. Berdasarkan statistik deskriptif terlihat proporsi belanja modal terhadap total belanja pemerintah kota relatif sama antara 10 hingga 30%, tetapi belanja pemerintah kabupaten lebih bervariasi. Analisis regresi linier berganda menunjukkan bahwa efektifitas anggaran dan Dana Alokasi Khusus berpengaruh positif signifikan terhadap proporsi belanja modal.

Suggested Citation

  • Lufki Laila Nurhidayati & Rizal Yaya, 2013. "Alokasi Belanja Modal Untuk Pelayanan Publik: Praktik Di Pemerintah Daerah," Jurnal Akuntansi dan Auditing Indonesia, Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia, vol. 17(2), pages 102-114, Desember.
    • Handle: RePEc:uii:jaaife:v:17:y:2013:i:2:p:102-114
    DOI: http://dx.doi.org/10.20885/jaai.vol17.iss2.art2
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    Cited by:

    1. Kornelis Kopong Bolen & Payamta -, 2019. "The Effect of Financial Performance and Balanced Funds on Capital Expenditure of Local Government in District/City in Indonesia," Journal of Public Administration and Governance, Macrothink Institute, vol. 9(4), pages 129-147, December.

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