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Factors affecting regional government capital participation in Aceh Regional Banks

Author

Listed:
  • Mugtafillah RM
  • Indayani Indayani
  • Fifi Yusmita

Abstract

This study aimed to examine the affect of fiscal capacity, profit sharing funds, excess budget financing, and dividends from regional government capital participation on regional development Aceh bank with the size of the legislature as moderating variable. The unit of research analysis is amount of regional government capital participation in Aceh Bank. Research population are 23 districts in Aceh. Hypothesis was analyzed using multiple linear regression method. It was concluded that fiscal capacity, profit sharing funds, excess budget financing and regional bank dividends had a positive effect on regional government capital participation. Meanwhile, the size of the legislature has a negative effect on government capital participation. The size of the legislature negatively and insignificantly moderates fiscal capacity but negatively and significantly moderates profit sharing funds in government capital participation. The size of the legislature has a positive and insignificant moderation of excess budget financing but has a positive and significant moderation of regional bank dividends in terms of government capital participation.

Suggested Citation

  • Mugtafillah RM & Indayani Indayani & Fifi Yusmita, 2024. "Factors affecting regional government capital participation in Aceh Regional Banks," Journal of Contemporary Accounting, Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia, vol. 6(2), pages 126-137.
    • Handle: RePEc:uii:jcauii:v:6:y:2024:i:2:p:126-137:id:33982
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    References listed on IDEAS

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    1. Mohamed, Abdulkadir & Schwienbacher, Armin, 2016. "Voluntary disclosure of corporate venture capital investments," Journal of Banking & Finance, Elsevier, vol. 68(C), pages 69-83.
    2. Afrah Junita & Erlina & Erwin Abubakar & Syukriy Abdullah, 2018. "The Effect of Budget Variances on the Local Government Budget Changes with Legislature Size as Moderator," Academic Journal of Economic Studies, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, vol. 4(1), pages 162-173, March.
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