Alokasi belanja modal untuk pelayanan publik: praktik di pemerintah daerah

Abstract

The purpose of this research is to see how local governments allocate capital expenditure for public services and to identify factors that influence the allocation. 142 local governments were used as sample, consising of 23 cities and 119 regencies. Budget realisation reports from 2010 to 2012 were used for analysis. The descriptive statistics shows that the proportion of capital expenditure to total expenditure for city governments are relatively homogenous between 10 to 30% but varied for regency governments. The multiple linear regression analysis shows that budget effectiveness rate and special purpose grant have positive influence on the proportion of capital expenditure.