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dc.contributor.authorYAYA, RIZAL
dc.date.accessioned2020-06-11T02:37:17Z
dc.date.available2020-06-11T02:37:17Z
dc.date.issued2013-12
dc.identifier.issn1410-2420
dc.identifier.urihttp://repository.umy.ac.id/handle/123456789/35036
dc.description.abstractThe purpose of this research is to see how local governments allocate capital expenditure for public services and to identify factors that influence the allocation. 142 local governments were used as sample, consising of 23 cities and 119 regencies. Budget realisation reports from 2010 to 2012 were used for analysis. The descriptive statistics shows that the proportion of capital expenditure to total expenditure for city governments are relatively homogenous between 10 to 30% but varied for regency governments. The multiple linear regression analysis shows that budget effectiveness rate and special purpose grant have positive influence on the proportion of capital expenditure.en_US
dc.publisherProdi Akuntansi FE-UIIen_US
dc.subjectlocal governmenten_US
dc.subjectproportion of capital expenditureen_US
dc.subjectbudget effectiveness rateen_US
dc.titleALOKASI BELANJA MODAL UNTUK PELAYANAN PUBLIK: PRAKTIK DI PEMERINTAH DAERAHen_US
dc.typeOtheren_US


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