@phdthesis{digilib74630,
           month = {November},
           title = {RASIO EFISIENSI, DEFISIT ANGGARAN, TINGKAT KETERGANTUNGAN TRANSFER DAN DAMPAKNYA TERHADAP BELANJA MODAL PEMERINTAH INDONESIA},
          school = {UIN SUNAN KALIJAGA YOGYAKARTA},
          author = {NIM.: 22108040061 Muhamad Syahrul Asror Syafi?i},
            year = {2025},
            note = {M. Arsyadi Ridha, S.E., M.Sc., AK., CA., ACPA.},
        keywords = {Rasio Efisiensi, Defisit Anggaran, Tingkat Ketergantungan Transfer, Belanja Modal},
             url = {https://digilib.uin-suka.ac.id/id/eprint/74630/},
        abstract = {This study aims to analyze the influence of Efficiency Ratio, Budget Deficit, and Transfer Dependence Ratio on Capital Expenditure of Local Governments in Indonesia during the period 2020?2024. This is a quantitative study using panel data analysis of 546 local governments (regencies/municipalities) across Indonesia. Data were obtained from the Directorate General of Fiscal Balance (DJPK) and processed using Stata 17. The results show that the Efficiency Ratio has a positive but insignificant effect on capital expenditure, the Budget Deficit has a negative and significant effect, while the Transfer Dependence Ratio has a positive but insignificant effect.}
}