PENGARUH PAD, DBH, DAN DAK TERHADAP BELANJA MODAL YANG DIMODERASI OLEH PERTUMBUHAN EKONOMI

Abstract

This research aimed to examine the effect of Local-Owned Source Revenue, Shared Funds, Specific Allocation
Funds on Capital Expenditure which with were moderated by Economic Growth of Districts/Cities of East Java
Province in Fiscal Year 2016-2020. The research was quantitative with secondary data of Realisation Report of
Local State Budget which was taken from the Representative of BPK East Java Province, also a table of Economy
Growth rate which was taken from the website of jatim.bps.go.id. Moreover, the data collection technique used
purposive sampling. In line with that, there were 28 Districts and 9 Cities with a total number of 185 data
samples. Furthermore, the data analysis used multiple linear regression with SPSS 26. The research result
concluded that Local-Owned Source Revenue, Share Fundsm and Specific Allocation Funds, partially, had a
positive effect on Capital Expenditure. On the other hand, Economic Growth did not affect Capital Expenditure.
Additionally, Economic Growth could moderate the effect of Local-Owned Source Revenue and Shared Funds on
Capital Expenditure. However, Economic Growth could not moderate the effect of Specific Allocation Funds on
Capital Expenditure.