PENGARUH PENDAPATAN ASLI DAERAH, DAN DANA PERIMBANGAN TERHADAP BELANJA MODAL

Abstract

Changes of formswithinIndonesian government in which it was a centralized at the beginning, now it has changed into a decentralized structure, Wide rights and authorities are given to the Local governments to take care of their own household and they are required to be able to maximize the potencies that are owned by the local government.This research is to find out whether the Local Own Source Revenue which is the original source of revenue the local government give influence to the sCapital Expenditure and Balancing Fund in which it is a transfer fund which have been obtained from central government which giveinfluenceto the Capital Expenditure.The population is all districts / cities in Gerbang Kertosusila. The data is the secondary data which has been obtained from the Districts/ Cities Budget Realization Report in Gerbang Kertosusila. Based on the predetermined criteria, 35 samples from 7 districts / cities in Gerbang Kertosusila have been obtained as samples, with 5 years observation periods from 2012 to 2016. Based on the result of the test, it indicates that the Local Own Source Revenue and Balancing Fund give positive influence to the Capital Expenditure.
Keywords: Local Own Source Revenue, Balancing Fund, Capital Expenditure