PENGARUH PENDAPATAN ASLI DAERAH, DANA ALOKASI UMUM, DANA ALOKASI KHUSUS, DAN DANA BAGI HASIL TERHADAP BELANJA MODAL PADA KABUPATEN/KOTA DI JAWA TENGAH PERIODE TAHUN 2013-2016

Abstract

The purpose of this study was toanalyze whether the Local Revenue, General Allocation Funds, Special Allocation Funds, and Revenue Sharing Funds effect Capital Expenditures districts/cities in Central Java. The sample used in this study is 35 districts/cities in Central Java, which are sourced from the report on the realization of Actual Income and Expenditure Budgets from the years 2012-2015. The analitical tool used is multiple linier regression with t test, f test, and test the coefficient of determination. The result of this research shows that Local Revenue, General Allocation Funds, Special Allocation Funds, and Revenue Sharing Funds have a significant positive effect on Capital Expenditure.

Keywords: Local Revenue, General Allocation Funds, Special Allocation Funds, and Revenue Sharing Funds, Capital Expenditures