PENDAPATAN ASLI DAERAH DAN PENGARUHNYA TERHADAP ALOKASI BELANJA MODAL ( STUDI EMPIRIS PADA KABUPATEN DHARMASRAYA )

Abstrak

The purpose of this study was to analyze the effect of Local Revenue, General Allocation Funds, Special Allocation Funds, Revenue Sharing Funds, the previous year the level of Regional Financial Independence and the previous year the Level of Regional Financial Effectiveness on Capital Expenditures in Dharmasraya Regency, West Sumatra Province. This research is a causality study which is a hypothesis test. The data collection method used is the documentation method, which is done by using financial data from the regional government SKPD Budget Realization Report in Dharmasraya Regency from 2014 to 2018. Testing the hypothesis uses a significance test and multiple linear regression analysis. The partial results of testing this hypothesis concluded that Regional Original Revenue, General Allocation Funds, Special Allocation Funds, Revenue Sharing Funds, and Regional Financial Effectiveness Levels of the previous year had a positive influence and significant impact on capital expenditure. Meanwhile, the level of Regional Financial Independence in the previous year did not affect capital expenditure..
Keywords: Local Revenue, General Allocation Funds, Special Allocation Funds, Revenue Sharing Funds, Regional Finance