PENGARUH PENDAPATAN ASLI DAERAH DAN DANA ALOKASI UMUM TERHADAP BELANJA MODAL DENGAN PERTUMBUHAN EKONOMI SEBAGAI VARIABEL PEMODERASI

Abstract

This research aimed to analyze and examine the effect of Local-own Source Revenue and General Allocation Fund on the capital expenditure with the economic groeth as the moderating variable. While, the population was all-district of East Java Province. Moreover, there were 114 data of Regional Financial and Asset Management Agency (BPKAD) and Central Bureau of Statistics (BPS) 2015-2017 as sample. The research was quantitative. Furthermore, the data collection technique used documentation. In addition, the data analysis technique used multiple linear regression. The research result concluded Local-own Source Revenue did not affect the capital expenditure of all districts/ local governments of East Java Province. On the other hand, General Allocation Fund had affected the capital expenditure of all districts/ local governmens of East Java Province. Additionally, economic growth had moderated Local-own Source Revenue and General Allocation Fund on the capital expenditure of all districts/ local governments of East Java Province.
Keywords: capital expenditure, local-own source, general allocation fund, economic growth.