PENGARUH PAD, DAU DAN DAK TERHADAP BELANJA MODAL

Abstract

Local cash expenditureis meant to meet some programs and specific requirements in order to improve
public services which have occured in the area.The local cash expenditureis known as regional expenditure and
there is capital expenditure in regional expenditure. According to the goverment accounting standard (SAP) the
capital expenditure is the expenditure which is made by the local government in order to form capital to add
fixed assets or inventories that give benefit more than one accounting period, including the expenses for
maintainance in which the characteristic is to maintain or to increase its useful life andto increase the capacity
and the quality of the assets. This researchis aimed to find out the influence of local own source revenue (PAD),
general allocation fund (DAK) to the capital expenditure in 6 (six) districts in the East Java, i.e.: Probolinggo,
Lumajang, Jember, Bondowoso, Situbondo and Banyuwangi. The data is secondary data in 2009-2014 periods
which has been issued by the Directorate General of Local Goverment Fiscal Balance of Financial Department.
The data analysis technique has beendoneby usingquantitative analysis. The results of these research shows that
the local own source revenue (PAD), general allocation fund (DAU) and special allocation fund (DAK) have
significant influence in capital expenditure, but the general allocation fund,it hasnegative influence. Whenthe
general allocation fund (DAU)is increasedthen the capital expenditures is decreased and vice versa.
Keywords: Local own source revenue (PAD),general allocation fund (DAU), special allocation fund (DAK)
capital expenditure