PENGARUH PENDAPATAN ASLI DAERAH, DANA ALOKASI UMUM, DANA ALOKASI KHUSUS, DAN DANA BAGI HASIL TERHADAP BELANJA MODAL

Abstract

In the local expenditure can’t be loose from acceptance source, either balance of fund, regional loan, or regional income. Balance of fund is a funding source from APBN consisting of divide income fund, and special allocation fund, while regional income is a funding sourced from regional. The research aimed to analyze and examine the effect of Local Own-source Revenue, General Allocation Funds, Spesific Allocation Funds, and shared revenue on capital expenditure. The sample of This study amounted to 190 data consisting of 29 regencies and 9 cities obtained from the financial and Asset Management Agency of East Java (BPKAD) for the period 2013-2017. Research was quantitative. Moreover, the instrument used documentation. Furthermore, the data analysis technique used multiple linier regression. The research result concluded Local Own-source Revenue did not affect capital expenditure. On the oter hand, General Allocation Funds, Spesiffic Allocation Funds, and shared revenue had positive effect on capital expenditure of district or city in East Java.
Keywords: Capital Expenditure, Local Own-source Revenue, General Allocation Funds, Spesific Alloaction Funds, Shared Revenue