PENGARUH PENDAPATAN ASLI DAERAH, DANA ALOKASI UMUM, DANA ALOKASI KHUSUS DAN SISA LEBIH PEMBIAYAAN ANGGARAN TERHADAP BELANJA MODAL DI SUMATERA SELATAN TAHUN 2010-2013

Abstract

This study aims to examine variabel local own revenues (PAD), general allocation fund (DAU), specific allocation fund (DAK) and budget surplus (SiLPA) of effect on capital expenditure. The sampel used in this study were all made in a sampel population 17 districs/cities in province of south sumatera, which is composed of 13 regencies and 4 cities. Sampling using census method. Census method is a method by taking a sampel of whole district/city in sumatera south. Data analysis was wearing the classic assumption test and multiple linear regression analysis to test and prove the research hypothesis. The analysis showed that the regional income has effect on capital expenditures, general allocation fund has effect on capital expenditures, a special allocation effect on capital expenditures and budget surplus effect on capital expenditures.

 

Keywords: Local Own Revenue (PAD), General Allocation Fund (DAU), Spesific Allocation Fund (DAK), Budget Surplus (SiLPA), Capital Expenditure.