Proceedings of the 16th International Symposium on Management (INSYMA 2019)

Analysis of government financial performance: allocation of capital costs

Authors
Eni Wuryani, Yuninigsih Yuninigsih
Corresponding Author
Eni Wuryani
Available Online March 2019.
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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Volume Title
Proceedings of the 16th International Symposium on Management (INSYMA 2019)
Series
Advances in Social Science, Education and Humanities Research
Publication Date
March 2019
ISBN
978-94-6252-694-5
ISSN
2352-5398
DOI
10.2991/insyma-19.2019.10How to use a DOI?
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/).

Cite this article

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  -