PENGARUH PAD, DAU DAN DAK TERHADAP BELANJA MODAL DENGAN PERTUMBUHAN EKONOMI SEBAGAI VARIABEL MODERASI

Abstract

Capital expenditure is a component of expenditure or expenditure in the regional budget period which is included in direct expenditure. Expenditure itself cannot be separated from the amount of revenue that local governments get through PAD, as well as balancing funds to spur economic growth and improve people's welfare. This study aims to determine the effect of PAD, DAU, DAK on Capital Expenditure and to determine economic growth in moderating the influence of PAD, DAU, DAK on capital expenditure. The population used is the District/City in East Java Province. The sampling technique used purposive sampling with a total sample of 29 districts/cities, the analysis technique used Moderating Regression Analysis. The test results show that PAD, DAU, DAK and economic growth are feasible to be used as predictors of capital expenditure with an effective contribution of 73.6%. This condition indicates that the rise and fall of capital expenditure can be determined by the variables PAD, DAU, DAK and economic growth. The results of subsequent tests show that the PAD and DAU variables each have a significant and positive effect on capital expenditure. Meanwhile, DAK has no significant positive effect on capital expenditure. Economic growth cannot moderate the relationship between PAD, DAU and DAK on Capital Expenditures.