PENGARUH PENDAPATAN ASLI DAERAH, DANA ALOKASI UMUM, DAN DANA ALOKASI KHUSUS TERHADAP ALOKASI BELANJA MODAL DAERAH

Abstract

This research aimed to examine the effect of Local-owned Source Revenue, General Allocation Funds, and Specific Allocation Funds on Capital Expenditure Allocation, taken from the observation of the Local Governments in East Java Province. The research was quantitative. Furthermore, the data analysis technique used multiple linier regression with SPSS (Statistical Product and Service Solution). The data collection technique used a full sampling method. In line with that, there were 38 sample of local governments. Moreover, the data were taken from the Local Budget Realization Report. Furthermore, the observation period was started from 2017 until 2020. Additionally, the data were secondary, in the form of a Budget Realisation Report of East Jawa Provice.The result of this research used a feasible test (f test) showed that the research model was feasible to use. Meanwhile the hypothesis test (t test) showed that Local-owned Source Revenue had a possitive effect on the Capital Expenditure Allocation of the Local Governments in East Java province with the sinificant value was 0,000. On the other hand, General Allocation Fund had a negative effect on the Capital Expenditure Allocation of the Local Governments in East Java province with the significant value was 0,228. In contrast, Specific Allocation Fund did not affect the Capital Expenditure Allocation of the Local Governments in East Java province with the significant value was 0,554.