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

Abstract

This research aimed to examine the effect of Local-owned Source Revenue, General Allocation
Funds, Specific Allocation Funds, and Profit Sharing Funds on capital expenditures. Moreover, it
would give a significant contribution, especially to the economy and public finance. The research was
quantitative. The population was cities/districts in East Java province. Furthermore, the data were
taken from the Audit Board, a representative of East Java province. The data collection technique
used purposive sampling. In line with that, there were 38 samples during 2019-2021 (3 years). In total,
there were 114 data samples. Additionally, the data analysis technique used multiple linear regression.
The result concluded that Local-owned Source Revenue affected capital expenditures. Likewise,
General Allocation Funds affected capital expenditures. However, the Specific Allocation Funds did
not affect capital expenditures. In contrast, Profit Sharing Funds affected capital expenditures. In
conclusion, the local government was really dependent on the central government in paying expenses
and capital expenditures.