PENGARUH PENDAPATAN ASLI DAERAH DAN DANA PERIMBANGAN TERHADAP BELANJA MODAL PADA PEMERINTAH KABUPATEN/KOTA DI SUMATERA BARAT

Abstract

This study aimed to get empirical evidence Original Regional Revenue (PAD) and Equalization Funds to the Capital Expenditure On Local Government In West Sumatera. This study used population of 19districts / cities in West Sumatra. The data used in this research is secondary data obtained from the Local Government Financial Report(Audited) 2011-2014 period. The analysis used is multiple regression analysis with the help of application IBM SPSS version 20.

Based on the results of hypothesis testing concluded that The Original Regional Revenue (PAD) and The General Allocation Fund (DAU) has no effect on Capital Expenditure while The Funds a Share of The Revenue (DBH) and Special Allocation Fund (DAK) effect on Capital Expenditure.

 

Keywords: Original Regional Revenue, DBH General Allocation Fund, Special Allocation Funds and Capital Expenditure