PENGARUH PENDAPATAN ASLI DAERAH, DANA ALOKASI UMUM DAN SISA LEBIH PEMBIAYAAN ANGGARAN TERHADAP BELANJA MODAL

Abstract

This research aims to test whether the Original Revenue, General Allocation Fund and Time More Budget Financing affect the Future Capital Expenditure in the District Government/City in East Java. Population in this research is all Regency/City in East Java Province. The independent variables are Local Revenue (PAD), General Allocation Fund (DAU) and Remaining Time of Budget Financing (SiLPA). Meanwhile, the dependent variable is using Capital Expenditure (BM). The data used is the secondary data that is the Budget Realization Statement of APBD as much as 114 data obtained from the Regional Financial and Asset Management Board (BPKAD) period 2014-2016 by using purposive sampling method. The research method is quantitative by using multiple linear regression analysis technique. The result of this research is multiple linear regressions analysis technique explains Local Original Income, General Allocation Fund and Remaining Time of Budget Financing have positive influence to Capital Expenditure for the coming year in Regency/City in East Java.
Keywords: local revenue, general allocation fund, remaining time of budget financing, capital expenditure