PENGARUH PERTUMBUHAN EKONOMI, DAK, DAU DAN DBH TERHADAP PENGALOKASIAN BELANJA MODAL

Abstract

This research aimed to exmine and analyze whether the economic growt, special allocation fund (DAK), general allocation fund (DAU), and the profit sharing fund (DBH) had and effect on the capital expenditure allocation at government or province of East Java in 2017 – 2019. Furthermore, the population of this research was all districts or cities in East Java province with in 2017 – 2019 periods it obtained 114 respondents. Moreover, this research was quantitative. Besides, the research data used secondary data in a form of a budget realization statement which is presented in the report of the Central Board Statistics for districts / Cities in East Java Province 2017 – 2019. The instrument of this research used multiple linear regression analysis. Based on the research result showed that: (1) Economic Growth did not have any effect on the capital expenditure at Local goverment districts / cities in East Java Province, (2) Special Allocation Fund had a positive effect on the capital expenditure at local goverment districts / cities in East Java Province, (3) General Allocation Fund had a positive effect on the capital expenditure at local goverment districts / cities in East Java Province and (4) Profit Sharing Fund had a positive effect on the capital expenditure at local goverment districts / cities in East Java Province.
Keyword: economic growth, special allocation fund, general allocation fund, profit sharing fund, capital expenditure