Analysis the Effect of Realized Capital Expenditure, Fixed Assets Book Value and Realized Maintenance Expenditure on Maintenance Budget of Work Units within the BPK RI
Abstract
This reading goals to analyze whether there are any the affiliation between the realization of maintenance expenditures, fixed assets book value, and the realization of capital expenditures on the size of maintenance budget of Work Units within the State Audit Board of the Republic of Indonesia (BPK RI). This type of examination is a clause research thru a sample of 34 work units. The data in this study uses secondary data collected from the Financial Statements of the BPK Satker from 2016 to 2020. This reading customs a quantitative approach with descriptive statistics, multiple linear regression investigation and classical norms such as Normality Test, Autocorrelation Test, F Test and Partial statistical test (t test) and Multicollinearity Test, with a significance equal of 5%. The effects showed that fixed assets book value and the realization of maintenance expenditure partially had an effect on the maintenance budget. While the realization of capital expenditures partially has no effect on the maintenance budget. Simultaneous testing of the realization of capital expenditures, the fixed assets book value and the realization of maintenance expenditures has a significant effect on the maintenance budget.
Keywords: Capital Expenditure, Fixed Assets Book Value, Maintenance Expenditure & Budget
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