Effect Of Fixed Assets And Local Revenue On Maintenance Expenditure

Abstract

The purpose of this study was to examine the effect of fixed assets and local original income on maintenance expenditure on local governments in Aceh. The population in this study were all regencies/cities in Aceh Province, totaling 23 regencies/cities during the 2015-2019 period. This research was conducted using a census technique in which the entire population was used as the research unit. Data analysis in this study used multiple linier regression. The results of the study show that fixed assets and local original income have a joint effect on maintenance expenditure on local government in Aceh. Fixed assets have effect on maintenance expenditure, and local original income has an effect on maintenance expenditure on local governments in Aceh.