Published: 2026-02-01
Faktor-Faktor yang Mempengaruhi Alokasi Belanja Modal pada Provinsi di Pulau Sumatera
DOI: 10.35870/jemsi.v12i1.4878
Abstract
This study is intended to examine the effect of the Degree of Fiscal Decentralization, Regional Financial Dependence, PAD Effectiveness, and SiLPA Financing Level on Capital Expenditure Allocation in Provinces on the Island of Sumatra during the period 2019 to 2023 with the official website of the Supreme Audit Agency of the Republic of Indonesia which is the main source of secondary data collection in this study. and multiple regression methods with Eviews 13. Based on the results of partial analysis, the variables of the degree of fiscal decentralization and regional financial dependence have a significant positive effect on the allocation of expenditure in the Province on the Island of Sumatra. In contrast, the variable effectiveness of PAD and the level of SiLPA financing on the allocation of capital expenditure in the Province on the Island of Sumatra. Simultaneous test results indicate that the four variables affect the allocation of capital expenditure. This finding indicates that an increase in the effectiveness of PAD and the level of SiLPA financing does not always lead to an increase in the allocation of capital expenditure if the provincial government on the island of Sumatra cannot manage the APBD budget properly.
Keywords
Capital Expenditure; Fiscal Decentralization; Financial Dependency; PAD Effectiveness; SiLPA
Article Information
This article has been peer-reviewed and published in the JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi). The content is available under the terms of the Creative Commons Attribution 4.0 International License.
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Issue: Vol. 12 No. 1 (2026)
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Section: Articles
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Published: 2026-02-01
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License: CC BY 4.0
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Copyright: © 2026 Authors
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DOI: 10.35870/jemsi.v12i1.4878
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Azzah Oktapania, Politeknik Negeri Sriwijaya
Akuntansi Sektor Publik, Akuntansi, Politeknik Negeri Sriwijaya, Jl. Srijaya Negara, Kota Palembang, Sumatera Selatan, Indonesia.
Zulkifli Zulkifli, Politeknik Negeri Sriwijaya
Akuntansi Sektor Publik, Akuntansi, Politeknik Negeri Sriwijaya, Jl. Srijaya Negara, Kota Palembang, Sumatera Selatan, Indonesia.
Siska Aprianti, Politeknik Negeri Sriwijaya
Akuntansi Sektor Publik, Akuntansi, Politeknik Negeri Sriwijaya, Jl. Srijaya Negara, Kota Palembang, Sumatera Selatan, Indonesia.
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