Penerimaan Daerah sebagai Aspek Penting Penentu Belanja Modal Pemerintah: Studi pada Pemerintah Banyuwangi

Abstract

This study aims to obtain information about whether regional revenue in PAD, DAU, and DAK influences the allocation of capital expenditures. The research method used in this research is quantitative research methods. The data used is secondary data in the form of the Budget Realization Report (LRA) of the Banyuwangi Regency Government for 2011-2018. The data obtained were then analyzed using multiple linear regression analysis. The results showed that the determination of capital expenditure did not come from Local Own Revenue (PAD) & DAK. However, DAU influences the amount of capital expenditure. This research is expected to be used as a basis for the Banyuwangi Regency Government to increase its regional revenue sources so that it can be used to finance capital expenditures.