FAKTOR-FAKTOR YANG MEMPENGARUHI BELANJA MODAL (Studi pada Pemerintah Kabupaten/Kota Di Jawa Timur)

Abstract

This research is meant to analyze and to examine influence the local own source revenue, balance fund, and
surplusof financing budget to the capital expenditure. Meanwhile the population of this research is all the
districts or cities in all region of East Java Province, the sampling technique used is purposive sampling, the
sample of this study consists of 35 districts or cities in East Java. The research data is the secondary data in the
form of Financial Examination Report of districts and cities in East Java Province in 2012-2015 periods. The
result of the research method is quantitative and the analysis technique has been carried out by using multiple
linear regressions analysis.The result of the research shows that local own source revenue, balance fund, and
surplusof financing budget give positive influence to the capital expenditure. The results of the research support
all hypothesis which have been formulated in this research.
Keywords: Local own source revenue, balance fund, surplus of financing budget, capital expenditure