relation: https://digilib.uin-suka.ac.id/id/eprint/74630/ title: RASIO EFISIENSI, DEFISIT ANGGARAN, TINGKAT KETERGANTUNGAN TRANSFER DAN DAMPAKNYA TERHADAP BELANJA MODAL PEMERINTAH INDONESIA creator: Muhamad Syahrul Asror Syafi’i, NIM.: 22108040061 subject: 657.42 Akuntansi description: 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. date: 2025-11-21 type: Thesis type: NonPeerReviewed format: text language: id identifier: https://digilib.uin-suka.ac.id/id/eprint/74630/1/22108040061_BAB-I_IV-atau-V_DAFTAR-PUSTAKA.pdf format: text language: id identifier: https://digilib.uin-suka.ac.id/id/eprint/74630/2/22108040061_BAB-II_sampai_SEBELUM-BAB-TERAKHIR.pdf identifier: Muhamad Syahrul Asror Syafi’i, NIM.: 22108040061 (2025) RASIO EFISIENSI, DEFISIT ANGGARAN, TINGKAT KETERGANTUNGAN TRANSFER DAN DAMPAKNYA TERHADAP BELANJA MODAL PEMERINTAH INDONESIA. Skripsi thesis, UIN SUNAN KALIJAGA YOGYAKARTA.