PENGARUH PENDAPATAN DAERAH TERHADAP BELANJA MODAL PADA KABUPATEN/KOTA JAWA TIMUR

Abstract

The purpose of this research is to test whether income of region that consist of Local Own Source Revenues
(PAD), General Allocation Fund (DAU), Special Allocation Fund (DAK), and Profit Sharing Fund (DBH)
have an influence to the Capital Expenditure in the districts / cities in East Java province in 2010-2014 periods.
The samples are 38 districts / cities in East Java province. The data is in the form of secondary data which has
been obtained from the realization of Local Government Budget (APBD) report of districts / cities in East Java
province and the observation is in 2010-2014 periods that have been obtained from the Statistics Indonesia
(BPS) of East Java Province. The data analysis instrument that has been employed in this research is Multiple
Linear Regressions Analysis. Based on the result of the test, it shows that 1) Local Own Source Revenues has
positive influence to the Capital Expenditure; 2) General Allocation Fund has positive influence to the Capital
Expenditure; 3) Special Allocation Fund has positive influence to the Capital Expenditure. 4) Profit Sharing
Funds has positive influence to the Capital Expenditure. The result of this research has positive effect, it
indicates when PAD, DAU, DAK, and DBH variables are getting high, and so the allocation of Capital
Expenditure is getting high as well.
Keywords: Local Own Source Revenue (PAD), General Allocation Fund (DAU), Special Allocation Fund
(DAK), Profit Sharing Fund (DBH), Capital Expenditure