PENGARUH PENDAPATAN ASLI DAERAH, DANA ALOKASI UMUM, SISA LEBIH PEMBIAYAAN ANGGARAN TERHADAP BELANJA MODAL PADA PEMERINTAHAN KABUPATEN/KOTA DI JAWA TIMUR

Abstract

This research aimed to examine the effect of Local-owned Source Revenue, General Allocation Fund, and Remaining Budget Financing on the Capital Expenditure in districts/cities in East Java during 2017-2020. The independent variables were Local-owned Source Revenue. General Allocation Fund, and Remaining Budget Financing which affected the dependent variable, namely Capital Expenditure. The research was quantitative. The population was districts/cities in East Java during 2017-2020. Furthermore, the data collection technique used purposive sampling. In line with that, there were 34 districts/cities in East Java which fulfilled the criteria as the sample. The data were secondary, in the form of the Realization Report of Local Budget during 2017-2020. Moreover, the data analysis technique used multiple linear regression. The research result concluded that Local-owned Source Revenue affected Capital Expenditure. Likewise, the General Allocation Fund affected Capital Expenditure. It meant that when the Local-owned Source Revenue and General Allocation Fund increased, the Capital Expenditure also increased. However, the Remaining Budget Financing did not affect Capital Expenditure.