PENGARUH PERTUMBUHAN EKONOMI, DANA ALOKASI UMUM, DAN DANA ALOKASI KHUSUS TERHADAP PENGALOKASIAN ANGGARAN BELANJA MODAL

Abstract

This study aims to analyze and test economic growth (GRDP), the General Allocation Fund (DAU), and the
Special Allocation Fund (DAK). The population in this study were all regencies or cities in the area of East Java
Province, with a total sample of 38 regencies or cities in the 2015-2017 study period so that a sample of 114
respondents was obtained. This study uses a quantitative approach. The type of data used is secondary data, in
the form of a budget realization report presented in the BPK-RI inspection results report and the Regency or
City Central Statistics Agency in East Java Province from 2015 to 2017. This test uses multiple linear
regression analysis techniques. The results showed: 1) Economic growth affected Capital Expenditure in
Regency or City Governments in East Java Province, 2) General Allocation Funds positively affected Capital
Expenditures in Regency or City Governments in East Java Province, 3) Special Allocation Funds did not affect
Capital Expenditures on Regency or City Governments in East Java Province.
Keywords: economic growth, general allocation funds, special allocation funds