Research Article
Influence Fiscal Stress and Regional Financial Performance of Budget Allocation Capital Shopping on Regional Government
@INPROCEEDINGS{10.4108/eai.30-11-2020.2303705, author={Maya Widyana Dewi and Suprihati Suprihati}, title={Influence Fiscal Stress and Regional Financial Performance of Budget Allocation Capital Shopping on Regional Government}, proceedings={Proceedings of the 1st International Conference on Social Science, Humanities, Education and Society Development, ICONS 2020, 30 November, Tegal, Indonesia}, publisher={EAI}, proceedings_a={ICONS}, year={2021}, month={1}, keywords={fiscal stress capital expenditure harmony expenditure silpa fiscal space}, doi={10.4108/eai.30-11-2020.2303705} }- Maya Widyana Dewi
Suprihati Suprihati
Year: 2021
Influence Fiscal Stress and Regional Financial Performance of Budget Allocation Capital Shopping on Regional Government
ICONS
EAI
DOI: 10.4108/eai.30-11-2020.2303705
Abstract
This research is aimed at determining the effect of Fiscal Stress and Local Financial Performance to the allocation of Capital Expenditure budget in regencies . The type of data used in this research is secondary data in the form of Realization of Regional Revenue and Expenditure Budget.. The results of the data analysis panel model in this research is the fixed effect model with weighting . Based on the results of the research show that Fiscal Stress, Harmony Expenditure, SiLPA Financing Ratio, and Fiscal Space ratio on last year is significant and simultaneously effect on the allocation of Capital Expenditure budget for current year. Partially, the results show that Expenditure Harmony ratio and SiLPA's Financing ratio last year have a significant effect on the allocation of Capital Expenditure budget for current year. While Fiscal Stress and Fiscal Space ratio on last year have no significant effect on the allocation of Capital Expenditure budget for current year.
