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

Abstract

This research aimed to examine the effect of Local own-Source Revenue, General Allocation Fund, and Profit Sharing Fund on Capital Expenditure: which were moderated by Economic Growth in the district/city of East Java Province in the budget periods of 2017-2021. The research was quantitative with secondary data, in from of Realization Report of Regional Revenue and Expenditure Budget. The data had been taken from Audit Board of the Representatives of East Java Province and table of economic growth of website jatim.go.id. furthermore, the data collection technique used purposive sampling. In line with that, there were 170 samples from 34 districts/cities consisting of 27 districts and 7 cities. Moreover, the data analysis technique used multiple linear regression with SPSS (Statistical Package for the School Science) 26. The result showed that Local own-Source Revenue did not affect Capital Expenditure. However, General Allocation Fund had a negative effect on Capital Expenditure. Additionally, Profit Sharing Fund partially had a positive effect on Capital Expenditure. In contrast, economic growth was able to moderate the effect of Local own-Source Revenue, General Allocation Fund, and Profit Sharing Fund on Capital Expenditure.