PENGARUH ANGGARAN PENDAPATAN ASLI DAERAH DAN DANA PERIMBANGAN LAPORAN KEUANGAN PEMERINTAH DAERAH TERHADAP BELANJA MODAL (STUDI PADA PEMERINTAH KABUPATEN DAN KOTA DI PROVINSI JAWA TIMUR)

Abstract

This research aimed to examine the income resource from Local Government which consisted of Local-owned Source Revenue and Funds on capital expenditure of cities and districs of East Java province which was used to increase service and infrastructure development.The research was quantitative with secondary data in the from of Government financial statements which had been audited by BPKDS. Moreover, there were 38 samples of districts and cities in East Java province 2017-2019. Furthermore, the data analysis technique used hypothesis test and multiple linear regression. The research result conluded that as follows: (1) Local-owned Source Revenue had a positive and significant effect on capital expenditure, as the higher the revenue was, the higherthe capital expenditure would be, (2) Balance funds had a positive and significant effect on capital expenditure since the higher the Balance Funds was, the higher the capital expenditure would be.