?url_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Adc&rft.title=Pengaruh+Kinerja+Keuangan+terhadap+Alokasi+Belanja+Modal%0D%0Apada+Pemerintah+Kabupaten+dan+Kota+di+Provinsi+Lampung&rft.creator=SYAHADAT+MUHAMMAD+FAKHRY%2C++1511031156&rft.subject=HF5601+Accounting&rft.description=Tujuan+penelitian+ini+adalah+untuk+membuktikan+secara+empiris+tentang%0D%0Apengaruh+kinerja+keuangan+pemerintah+daerah+terhadap+alokasi+belanja+modal%0D%0Adaerah.+Penilaian+kinerja+keuangan+pemerintah+daerah+menggunakan+empat%0D%0Aindikator%2C+yakni+tingkat+ketergantungan+daerah%2C+efektivitas+Pendapatan+Asli%0D%0ADaerah%2C+tingkat+pembiayaan+SILPA%2C+dan+rasio+ruang+fiskal.+Setelah+melakukan%0D%0Aanalisis+regresi+berganda+dengan+menggunakan+metode+fixed+effect+model+(FEM)%0D%0Aterhadap+data+panel+dari+14+kabupaten%2Fkota+dalam+periode+2011+%EF%82%BE+2015%2C+hasil%0D%0Apengujian+menunjukkan+bahwa+variabel+tingkat+pembiayaan+SILPA+berpengaruh%0D%0Apositif+terhadap+alokasi+belanja+modal.+Variabel+tingkat+ketergantungan+daerah%0D%0Aberpengaruh+secara+negatif.+Sementara+itu%2C+variabel+efektivitas+PAD+dan+rasio%0D%0Aruang+fiskal+tidak+berpengaruh+terhadap+alokasi+belanja+modal.%0D%0AKata+Kunci%3A+Kinerja+Keuangan%2C+Belanja+Modal%2C+APBD%2C+PAD%0D%0ASILPA%2C+Ruang+Fiskal%2C+Otonomi+Daerah%2C+Desentralisasi%0D%0A%0D%0AABSTRACT%0D%0A%0D%0AThe+purpose+of+this+study+is+to+prove+empirically+about+the+influence+of%0D%0Agovernmental+finance+performance+on+the+level+of+capital+expenditure+budgeting.%0D%0AFinance+performance+measurement+uses+four+indicators%2C+namely+dependency+level%2C%0D%0Aregional+revenue+effectiveness%2C+surplus+of+revenues+and+expenditures+level%2C+and%0D%0Afiscal+area+ratio.+After+performing+multiple+regression+analysis+with+fixed+effect%0D%0Amodel+on+panel+data+set+for+15+city+and+district+governments+in+Lampung+Province%0D%0Aduring+2011+%EF%82%BE+2015%2C+the+result+showed+that+the+variable+of+surplus+of+revenues%0D%0Aand+expenditures+level+have+a+positive+effect+to+the+level+of+capital+expenditure%0D%0Abudgeting.+The+dependency+level+variable+is+negatively+affected.+Meanwhile%2C%0D%0Aregional+revenue+effectiveness+and+fiscal+area+ratio+variables+do+not+affect+the%0D%0Alevel+of+capital+expenditure+budgeting.%0D%0AKeyword+%3A+finance+performance%2C+capital+expenditure%2C+dependency+level%2C%0D%0Aregional+autonomy%2C+decentralization&rft.publisher=FAKULTAS+EKONOMI+DAN+BISNIS&rft.date=2017-09-28&rft.type=Skripsi&rft.type=NonPeerReviewed&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F28723%2F1%2FABSTRACT%2520%2528ABSTRAK%2529.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F28723%2F11%2FSKRIPSI%2520FULL.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F28723%2F12%2FSKRIPSI%2520TANPA%2520BAB%2520PEMBAHASAN.pdf&rft.identifier=++SYAHADAT+MUHAMMAD+FAKHRY%2C+1511031156++(2017)+Pengaruh+Kinerja+Keuangan+terhadap+Alokasi+Belanja+Modal+pada+Pemerintah+Kabupaten+dan+Kota+di+Provinsi+Lampung.++FAKULTAS+EKONOMI+DAN+BISNIS%2C+UNIVERSITAS+LAMPUNG+.+++++&rft.relation=http%3A%2F%2Fdigilib.unila.ac.id%2F28723%2F