Analysis of government financial performance: allocation of capital costs

DOI

10.2991/insyma-19.2019.10How to use a DOI?

Keywords

financial performance, allocation of capital expenditure, local government

Abstract

The study aims to analyze the financial performance of local government to the allocation of capital expenditure. Variable financial performance used consists of the ratio of regional financial independence (RFI), the ratio of the effectiveness of local revenue (ELR) and the degree of contribution of Regional Owned Enterprises (DCROE). The research was conducted in all regencies/cities in East Java Province Indonesia, with the observation period in 2013-2017. The data analysis was quantitative and using multiple linear regression analysis with SPSS version 21 software. The result of analysis obtained in this research indicates that the ratio of local financial independence affects the allocation of capital expenditure, the ratio of the effectiveness of the original revenue affects the allocation of capital expenditure (ACE) and the degree of contribution Regional Owned Enterprises has no effect on capital expenditure allocation.

Copyright

© 2019, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Eni Wuryani
AU  - Yuninigsih Yuninigsih
PY  - 2019/03
DA  - 2019/03
TI  - Analysis of government financial performance: allocation of capital costs
BT  - Proceedings of the 16th International Symposium on Management (INSYMA 2019)
PB  - Atlantis Press
SP  - 36
EP  - 39
SN  - 2352-5398
UR  - https://doi.org/10.2991/insyma-19.2019.10
DO  - 10.2991/insyma-19.2019.10
ID  - Wuryani2019/03
ER  -