PENGARUH PENDAPATAN ASLI DAERAH, DANA ALOKASI UMUM, DAN DANA BAGI HASIL TERHADAP BELANJA MODAL

Abstract

This research aimed to find out the effect of Local-owned Source Revenue, General Allocation Funds, and Revenue Sharing Funds on capital expenditure in cities/districts of East Java province. The research was quantitative. Moreover, the data were secondary in the form of a realization report of the Local Budget which was taken from BPKAD of East Java province. The population was in the cities/districts of East Java province. Moreover, the data collection technique used purposive sampling. In line with that, there were 38 samples consisting of 9 cities and 29 districts of East Java province. Furthermore, the data were taken during 4 years of the budget year (2018-2021). In total, there were 152 data samples. The data analysis technique used multiple linear regression with SPSS 26. The result concluded that Local-owned Source Revenue had a positive effect on capital expenditure. Likewise, the General Allocation Fund had a positive effect on capital expenditure. Similarly, the Revenue Sharing Fund had a positive effect on capital expenditure.