FAKTOR-FAKTOR YANG MEMPENGARUHI BELANJA MODAL (Studi pada 10 Kota di Provinsi Jawa Timur)

Abstract

The Research of this study is Research Objectives to examine the effect of Regional Original Income and General Allocation Funds on Capital Expenditures capital expenditure. these variables are local own source revenue (PAD) and general allocation funds (DAU). The research population is 10 (ten) districts/cities in East Java province which consists of Surabaya City, Malang City, Gresik District, Sidoarjo District, Banyuwangi District, Pasuruan District, Kediri District, Tuban District,Jember District, Tulungagung Districtand the object of the research is Budget realization statement which has been presented in the result report of the AuditBoard of The Republic of Indonesia and the numbers of population in. On districts/cities in East Java Province from 2013 to 2016. Thisexamination has been carried out by using multiple linear regressions analysis technique and the instrument of SPPS application (Statistical Product and Service Solutions).The result of the research which has been done by using multiple linear regressions shows that local own source revenue (PAD) and general allocation fund (DAU) to the capital expenditure (BM), with the R-Squared 0.908 or 90.8%, it shows that the variables in the modelsare able to predict the local expenditure, meanwhile 9.2% is influenced by other variableswhich are included in the model.
Keywords: local own source revenue, general allocation fund, capital expenditure.