PENGARUH PENDAPATAN ASLI DAERAH DAN DANA PERIMBANGAN TERHADAP BELANJA MODAL

Abstract

This study aims to examine the effect of local revenue and balancing funds on capital expenditure in regencies / cities in East Nusa Tenggara Province. This research uses quantitative methods. The sample from this study was 21 regencies or cities in the East Nusa Tenggara Province. The data of this study were taken for 6 periods, namely between 2012-2017. Data from this study are secondary data sourced from the East Nusa Tenggara Provincial Statistics Agency for 2012-2017. The data analysis method used is multiple linear regression analysis whose calculations use Statistical Product and Service Solution (SPSS). The results of this study using the t test show that local revenues have a significant effect on capital expenditure, this indicates that local governments carry out their regional autonomy effectively by increasing income derived from regional resources. While the balance fund does not have a significant effect on capital expenditure, this means that the regional government does not depend on financial assistance from the central government.
Keywords: local revenue, balance funds, capital expenditure