PENGARUH PENDAPATAN ASLI DAERAH DAN DANA ALOKASI UMUM TERHADAP BELANJA MODAL

Abstract

The study aims to test the impact of the local own-source revenue and the general allocation fund toward the capital expenditure (the study on the regencies/the cities and the losal government of East Java). The type of this study is quarantitative. There are 117 samples from 29 regencies, 9 cities and the local government of East Java in 2017-2019. The objects of the study are the Statement of Budget Realization (LRA-APBD) which is collected from the Financial Control and Local Assets Enterprise (BPKAD) of East Java. The Study applies the multiple linear regression with SPSS (Statistical Product and Service Solution). The result were explained that the local own-source revenue gives positive impact to the capital expenditure of the regencies/the cities in East Java it produces 6,154 t-count, while the t-table are 1.980 with significant number 0,000 which means the t-count is greater than t-table and the significant number show under 0,05. Meanwhile, the general allocation fund does not impact the capital expenditure of the regencies/the cities in East Java, it produces 1,177 t-count, while the t-table are 1,980 with 0,242 significant number which means the t-count is smaller than the t-table and the significant number is more than 0,05.
Keyword: the local own-source revenue, the general allocation fund, the capital expenditure