THE EFFECT OF REGIONAL ORIGINAL INCOME (PAD), GENERAL ALLOCATION FUNDS (DAU), SPECIAL ALLOCATION FUNDS (DAK) AND AREA OF AREAS ON CAPITAL EXPENDITURE (Case Study in Regency / City on Java Island in 2016)

Abstract

This research aims to know the influence of Regional Original Revenue, General Allocation Fund, Special Allocation Fund and Area Size on Capital Expenditures. The object for this research is the city and regency government in Java. The sample used a census method or population method that takes all the data as a sample. This study uses secondary data in the form of Budget Realization Report on Regional Budget (APBD) in 2016. Data analysis method used is statistical analysis in the form of multiple linear regression test.  The results of this research indicate that simultaneously the variables of Regional Original Revenue, General Allocation Fund, Special Allocation Fund and Area Size have a significant effect on Capital Expenditures. Partially, the variables of Regional Original Revenue, Special Allocation Fund and Area Size have a significant effect on Capital Expenditures. While the General Allocation Fund variable did not significantly influence on Capital Expenditures.

Keywords: regional original revenue, general allocation funds, special allocation funds, area, capital expenditure, PAD, DAU, DAK.

DOI: 10.7176/EJBM/11-16-14

Publication date:June 30^th 2019