The impact of corporate social responsibility, budget surplus, and investment cash flow on capital expenditure budgeting of Indonesian city governments
This study aims to examine the impact of corporate social responsibility, budget surplus, and investment cash flow on capital expenditure budgeting within city government clusters in Indonesia. The population includes city governments recorded in the Ministry of Home Affairs. The samples were taken...
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| Format: | Article |
| Language: | English |
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LLC "CPC "Business Perspectives"
2025-05-01
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| Series: | Public and Municipal Finance |
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| Online Access: | https://www.businessperspectives.org/images/pdf/applications/publishing/templates/article/assets/22099/PMF_2025_02_Haryanto.pdf |
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| author | Haryanto Faisal Agung Juliarto Wahyu Meiranto |
| author_facet | Haryanto Faisal Agung Juliarto Wahyu Meiranto |
| author_sort | Haryanto |
| collection | DOAJ |
| description | This study aims to examine the impact of corporate social responsibility, budget surplus, and investment cash flow on capital expenditure budgeting within city government clusters in Indonesia. The population includes city governments recorded in the Ministry of Home Affairs. The samples were taken from data on corporate social responsibility and budget surplus, as well as investment cash flow for the fiscal year 2023 and capital expenditure budget for 2024 in 81 city governments in Indonesia. Empirical findings indicate that corporate social responsibility negatively affects capital expenditure budgeting across all city government clusters. The impact of budget surplus varies. On the one side, budget surplus has a positive effect on capital expenditure budgeting in Cluster A (highest) and a negative impact on capital expenditure budgeting in Cluster C (lowest). Conversely, in Cluster B (middle), budget surplus does not affect capital expenditure budgeting. Similarly, investment cash flow positively affects capital expenditure budgeting in Cluster A and negatively affects capital expenditure budgeting in Cluster C. Meanwhile, in Cluster B, investment cash flow does not affect capital expenditure budgeting. |
| format | Article |
| id | doaj-art-20b8c8e35a4442bfbce6ff13e519bf08 |
| institution | Kabale University |
| issn | 2222-1867 2222-1875 |
| language | English |
| publishDate | 2025-05-01 |
| publisher | LLC "CPC "Business Perspectives" |
| record_format | Article |
| series | Public and Municipal Finance |
| spelling | doaj-art-20b8c8e35a4442bfbce6ff13e519bf082025-08-20T03:50:06ZengLLC "CPC "Business Perspectives"Public and Municipal Finance2222-18672222-18752025-05-01142294110.21511/pmf.14(2).2025.0322099The impact of corporate social responsibility, budget surplus, and investment cash flow on capital expenditure budgeting of Indonesian city governmentsHaryanto0https://orcid.org/0000-0002-3964-3076Faisal1https://orcid.org/0000-0002-4847-0306Agung Juliarto2https://orcid.org/0000-0001-6666-2814Wahyu Meiranto3https://orcid.org/0009-0004-7594-429XDr., Lecturer, Department of Accounting, Faculty of Economics and Business, Diponegoro University, IndonesiaProfessor in Accounting, Department of Accounting, Faculty of Economics and Business, Diponegoro University, IndonesiaLecturer, Department of Accounting, Faculty of Economics and Business, Diponegoro University, Indonesia Lecturer, Department of Accounting, Faculty of Economics and Business, Diponegoro University, IndonesiaThis study aims to examine the impact of corporate social responsibility, budget surplus, and investment cash flow on capital expenditure budgeting within city government clusters in Indonesia. The population includes city governments recorded in the Ministry of Home Affairs. The samples were taken from data on corporate social responsibility and budget surplus, as well as investment cash flow for the fiscal year 2023 and capital expenditure budget for 2024 in 81 city governments in Indonesia. Empirical findings indicate that corporate social responsibility negatively affects capital expenditure budgeting across all city government clusters. The impact of budget surplus varies. On the one side, budget surplus has a positive effect on capital expenditure budgeting in Cluster A (highest) and a negative impact on capital expenditure budgeting in Cluster C (lowest). Conversely, in Cluster B (middle), budget surplus does not affect capital expenditure budgeting. Similarly, investment cash flow positively affects capital expenditure budgeting in Cluster A and negatively affects capital expenditure budgeting in Cluster C. Meanwhile, in Cluster B, investment cash flow does not affect capital expenditure budgeting.https://www.businessperspectives.org/images/pdf/applications/publishing/templates/article/assets/22099/PMF_2025_02_Haryanto.pdfbudget surpluscapital expenditure budgetingcity government clustercorporate social responsibilityinvestment cash flow |
| spellingShingle | Haryanto Faisal Agung Juliarto Wahyu Meiranto The impact of corporate social responsibility, budget surplus, and investment cash flow on capital expenditure budgeting of Indonesian city governments Public and Municipal Finance budget surplus capital expenditure budgeting city government cluster corporate social responsibility investment cash flow |
| title | The impact of corporate social responsibility, budget surplus, and investment cash flow on capital expenditure budgeting of Indonesian city governments |
| title_full | The impact of corporate social responsibility, budget surplus, and investment cash flow on capital expenditure budgeting of Indonesian city governments |
| title_fullStr | The impact of corporate social responsibility, budget surplus, and investment cash flow on capital expenditure budgeting of Indonesian city governments |
| title_full_unstemmed | The impact of corporate social responsibility, budget surplus, and investment cash flow on capital expenditure budgeting of Indonesian city governments |
| title_short | The impact of corporate social responsibility, budget surplus, and investment cash flow on capital expenditure budgeting of Indonesian city governments |
| title_sort | impact of corporate social responsibility budget surplus and investment cash flow on capital expenditure budgeting of indonesian city governments |
| topic | budget surplus capital expenditure budgeting city government cluster corporate social responsibility investment cash flow |
| url | https://www.businessperspectives.org/images/pdf/applications/publishing/templates/article/assets/22099/PMF_2025_02_Haryanto.pdf |
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