RASIO EFISIENSI, DEFISIT ANGGARAN, TINGKAT KETERGANTUNGAN TRANSFER DAN DAMPAKNYA TERHADAP BELANJA MODAL PEMERINTAH INDONESIA

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.

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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.

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