PENGARUH PENDAPATAN ASLI DAERAH DAN DANA ALOKASI UMUM TERHADAP BELANJA MODAL

Abstract

This research aimed tp examine the effect of Own-Source Revenue, General Allocation Funds on the Capital Expenditures of Regency and City of East Java Provincw. The research was quantitative. While, the data collection technique used purposive sampling, in which the sample was taken based on criteria given. In line with, there were 114 samples from 38 regencies/cities in East Java Province which taken from the Regional Asset Financial Management Agency (BPKAD) 2015-2017. Moreover, the data analysis technique used multiple linear regression with SPSS 21. The research results concluded the Own-Source Revenue had positive effect on the Capital Expenditures. It meant, the amount of Own-Source Revenue which would be gained by local department had positive effect on its Capital Expenditure, as well as the General Allocation Funds, the Capital Expenditure would also incease. In addition, the local government would be able to build infrastructure and provide good service facilities for the community.
Keywords:Own-Source Revenue, General Allocation Funds, Capital Expenditures