PENGARUH PENDAPATAN ASLI DAERAH, DANA ALOKASI KHUSUS DAN DANA ALOKASI UMUM TERHADAP BELANJA MODAL DAERAH DENGAN PERTUMBUHAN EKONOMI SEBAGAI VARIABEL MODERATING

Abstract

This research aimed to examine the effect of Local-owned Source Revenue, Special Allocation Funds, and General Allocation Funds on capital expenditure of the cities/districts in East Java province during 2019-2022, with economic growth as the moderating variable.The research was quantitative. The population was the cities/districts in East Java province during 2019-2022. Moreover, the data were secondary in the form of the APBD Budget Realization Report obtained from the East Java Representative Financial Audit Agency (BPK); and economic growth taken from the East Java Central Statistics Agency (BPS) via jatim.bps.go.id. Furthermore, the data collection technique used purposive sampling. In line with that, 37 cities/districts consisting of 9 cities and 28 districtsfulfilled the criteria as a sample.In total, there were 148 data samples. Additionally, the data analysis technique used multiple linear regression and Moderated Regression Analysis with the SPSS 27. The result indicated that Local-owned Source Revenue affected capital expenditure. However, both the Special and General Allocation Fund did not affect capital expenditure. In addition, economic growth was able to moderate Local-owned Source Revenue on capital expenditure. On the other hand, economic growth was not able to moderate the Special as well as General Allocation Fund on capital expenditure.