The Role of Budget Ratcheting as Moderating the Effect of General Allocation Funds on Capital Expenditures: Implications for Economic Growth and Public Welfare

Manbait, Benediktus Rivaldo and Giri, Efraim Ferdinand and Badrudin, Rudy (2022) The Role of Budget Ratcheting as Moderating the Effect of General Allocation Funds on Capital Expenditures: Implications for Economic Growth and Public Welfare. IOSR Journal of Business and Management (IOSR-JBM), 24 (1). pp. 7-21. ISSN e-ISSN: 2278-487X, p-ISSN: 2319-7668.

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Abstract

This study aims to examine the effect of general allocation funds on capital expenditures, examine the effect of budget ratcheting on the relationship between general allocation funds and capital expenditures, examine the effect of capital expenditures on economic growth, and examine the effect of economic growth on public welfare. This study uses districts/cities in East Nusa Tenggara Province for the 2015-2019 period. The data analysis technique used purposive sampling method. The results showed that the general allocation funds had a positive effect on capital expenditures. The results of the moderating effect research show that budget ratcheting strengthens the relationship between general allocation funds and capital expenditures. while the results of this study indicate that capital expenditure does not significantly affect economic growth, and the results of this study also show that economic growth does not significantly affect the public welfare.

Item Type:	Article
Uncontrolled Keywords:	general allocation fund, capital expenditure, budget ratcheting, economic growth, public welfare
Subjects:	AKUNTANSI > Akuntansi Keuangan Daerah
Divisions:	Dosen STIE YKPN > Artikel > Jurnal
Depositing User:	Unnamed user with email webmaster@stieykpn.ac.id
Date Deposited:	29 Mar 2023 03:02
Last Modified:	08 Apr 2023 19:02
URI:	http://repositorybaru.stieykpn.ac.id/id/eprint/751

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