Skripsi Akuntansi Sektor Publik

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Skripsi

This study examined the influence of local original income, general allocationfunds, and special allocation funds of the Capital Expenditure Allocation. Independentvariables in this research were the local original income, general allocationfunds, and special allocation funds. Dependent variable was Capital ExpenditureAllocation. Populations in this research were regencies or city in the provinceof Daerah Istimewa Yogyakarta.

The sample used was a report from the APBDregency or city and regencies/city in number in the province of DIY period 2002– 2007. Hypothesis of this research were examined by using multiple regression.The results of this research indicated that the local original income and specialallocation funds influenced positively significant to the capital expenditure allocation.But the general allocation funds influence negatively significant to the capitalexpenditure allocation.