%A NIM.: 22108040061 Muhamad Syahrul Asror Syafi’i
%O M. Arsyadi Ridha, S.E., M.Sc., AK., CA., ACPA.
%T RASIO EFISIENSI, DEFISIT ANGGARAN, TINGKAT KETERGANTUNGAN TRANSFER DAN DAMPAKNYA TERHADAP BELANJA MODAL PEMERINTAH INDONESIA
%X 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.
%K Rasio Efisiensi, Defisit Anggaran, Tingkat Ketergantungan Transfer, Belanja Modal
%D 2025
%I UIN SUNAN KALIJAGA YOGYAKARTA
%L digilib74630