PENGARUH DANA ALOKASI UMUM, DANA ALOKASI KHUSUS DAN DANA BAGI HASIL TERHADAP BELANJA MODAL

Abstract

This research is meant to find out the influence of General Allocation Fund, Special Allocation Fund, and Profit Sharing Fund to the capital expenditure of districts/cities in East Nusa Tenggara Province. Quantitative method has been applied in this research. The population is all districts/cities in East Nusa Tenggara Province which consist of 22 districts and 1 city. The sample collection technique has been done by using purposive sampling. The samplesare 20 districts/cites in East Nusa Tenggara Province in 2013-2015 periods. The data has been carried out by using the secondary data which has been obtained from budget realization statement. The data analysis technique has been carried out by using multiple linear regressions method. The result of this research shows that General Allocation Fund does not give any influence to the capital expenditure. Meanwhile, Special Allocation Fund give positive influence to the capital expenditure, moreover the Profit Sharing Fund give negative influence to the capital expenditure at districts/cities in East Nusa Tenggara Province.
Keywords: General allocation fund, special allocation fund, profit sharing fund toward capital expenditure