PENGARUH PAD, DBH SERTA DAU DAN DAK TERHADAP BELANJA MODAL DAERAH KABUPATEN/KOTA DI JAWA TIMUR
This research to find out the effect of local own sources, profit sharing fund, general allocation fund and special allocations fund on the capital expenditure. This research used a quantitative approach. The population of this research used all distris/cities in East java Province with 190 sampel data which were taken from the institutional of Finan Management and Local Assets (BPKAD) in the periods of 2014-2018. Besides, the sample collection of this research used purposive sampling technique. The data of this research used secondary data taken from intermediary media of Budget Realization Statement APBD. The result of this research showed that PAD had a positive effect on the research showed thah PAD had a positive effect on the capital expenditure. DBH had a significant and positive effect on the Local Government which depends on the central government to fund the expenditure and local expenditure. On the other hand, The DAU had a significant and positive effect on the capital expenditure. Moreover, the DAK had positive and significant effects on the capital expenditure for the Capital expenditure would also increase.
Keywords: local own sources, sharing profit fund, general allocation fund, special allocation fund, capital expenditure