The Effect of Changes in Funds Budget for Results Against the Changes in Capital Expenditure Budget in District / City in Aceh Province

Sri Mulyati, Nur Yunita, Wahyuddin Wahyuddin, Dy Satria, Muhammad Yusra
2019 Proceedings of the Proceedings of the 1st International Conference on Finance Economics and Business, ICOFEB 2018, 12-13 November 2018, Lhokseumawe, Aceh, Indonesia   unpublished
This study aims to find out how the effect of changes in revenue sharing budget on changes in capital expenditure in Districts / Municipalities in Aceh Province. The population in this study is financial report of Local Government which obtained from the data expenditure budget in the form of data on revenue-sharing and capital expenditure in 23 District / Municipalities in Aceh from 2014 to 2016 with total population of 69 LKPD. This method using linear regression analysis as a method of data
more » ... nalysis results of this study demonstrate profit sharing funds (PROFIT SHARING FUNDS (DBH)) Budget Changes affect the Capital Expenditure Budget Changes in District/ Municipalities in Aceh.
doi:10.4108/eai.12-11-2018.2288820 fatcat:bpkjafdiengl5k2rr5xq3fepdy