Analisis Pengaruh Pendapatan Asli Daerah, Dana Bagi Hasil, Dana Alokasi Umum Dan Dana Alokasi Khusus Terhadap Belanja Modal (Studi Kasus Pada Pemerintah Kabupaten/Kota Di Provinsi Jawa Barat Tahun Anggaran 2016 – 2018)

Abstract

The research aims to analyze the effect of Regional Revenue, Revenue Sharing Funds, General Allocation Fund and Special Allocation Fund on Capital Expenditures at ditricts/citys in West Java province. 

The research methodology used is a quantitative descriptive method with panel data types (time series data and cross section) and sources of data derived from secondary data obtained from the Badan Pusat Statistika. Total samples of 16 districts/citys period from 2016 to 2018 are selected using purposive sampling method. The data are analysed by using multiple linear regression analysis with SPSS 25 software application. 

The results of this study indicate that the Regional Revenues and General Allocation Fund has a positive impact and significant on Capital Expenditures, while Revenue Sharing Funds has a positive impact and not significant on Capital Expenditures and Special Allocation Fund has a negatif impact and not significant on Capital Expenditures. And simultaneously (together) independent variables have correlation to Capital Expenditure with a percentage of 81,8%, while the remaining of 18,2% is affected by other independent variables not included in this study