Determinan Belanja Modal Pada Kabupaten/Kota Se-Jawa Tahun 2018-2020

Abstract

Abstact: This study aims to analyze and find empirical evidence regarding the effect of Regional Original Income (PAD), General Allocation Funds (DAU), Special Allocation Funds (DAK), and Revenue Sharing Funds (DBH) on Capital Expenditures (BM). The population in this study was 105 district/city governments throughout Java in the 2018-2020 budget period. The sample in this study was Regency/City governments throughout Java in the 2018-2020 budget period, using side purposive as a sampling technique, so 315 samples were obtained from 105 regencies/cities throughout Java for 3 years. The data analysis method uses multiple linear regression analysis with the help of SPSS 26 program. The results of the study prove empirically that Regional Original Income (PAD) and Special Allocation Funds (DAK) have a positive and significant effect on capital expenditures. In addition, the researcher also found empirical evidence that the General Allocation Fund (DAU) and Revenue Sharing Fund (DBH) had an insignificant negative effect on capital expenditure. It is hoped that this research can contribute and become input for Regency/City Governments and stakeholders in evaluating and controlling development sourced from the APBD and readers so that they can add insight into research relevant to this research.