PENGARUH PENDAPATAN ASLI DAERAH, BANTUAN PROVINSI, DANA ALOKASI KHUSUS TERHADAP BELANJA MODAL DENGAN PERTUMBUHAN EKONOMI SEBAGAI PEMODERASI

Abstract

This research aimed to examine the effect of Local-owned Source Revenue, Province aids and Special Allocation Fund on Capital Expenditure with economy growth as intervening variable. The research was quantitative. Moreover, the data collection technique used purposive sampling. Furthermore, the instrument used documentation. Additionally, the data were taken from the Realization Report of Regional Government Budget. In line with, there were 63 samples. In addition, the data analysis technique used multiple and interaction regression. The research result concluded that Local-owned Source Revenue had a positive effect on Capital Expenditure. This meant, the higher the Local-owned Source Revenue was, and the higher The Capital Expenditure would be. On the other hand, province aids did not effect Capital Expenditure. In other words, allocation of Capital Expenditure was not affected by number of aids which were given by the Province Government. In contrast, Specific Allocation Fund had a positive effect on Capital Expenditure. It meant, allocation of Capital Expenditure was affected by the Government funds. While, economy growth could not intervene the effect of Local-owned Source Revenue on Capital Expenditure. Meanwhile, the growth could intervene the effect of Local-owned Source Revenue on Capital Expenditure.
Keywords: local-owned source revenue, province aids, special allocation fund, capital expenditure, economy growth