FAKTOR-FAKTOR YANG MEMPENGARUHI BELANJA MODAL

Abstract

This research aimed to examine the effect of Local-owned Source Revenue, General Allocation Fund, and Budget Surplus on Capital Expenditure of districts/cities in East Java. While, independent variabels were Local-owned Source Revenue, General Allocation Fund, and Budget Surplus. Meanwhile, dependent variabels was Capital expenditure. Moreover, the population was districts/cities in East Java. Furthermore, the data were secondary, which in the form of Budget Realiztion Report of APBD. In line with, there were 152 data from 29 districts and 9 cities in East Java during 2016-2019; which were taken from the Local Government and Financial Asset Office (BPKAD). Additionally, the data collection technique used purposive sampling. In addition, the data analysis technique used multiple linear regression. The research result concluded that Local-owned Source Revenue as well as General Allocation Fund affected Capital Expenditure of districts/cities in East Java. On the other hand, Budget Surplus did not affect Capital Expenditure of districts/cities in East Java.
Keywords: local-owned source revenue, general allocation fund, budget surplus, capital expenditure