PENGARUH DAU, DAK, PAD, DAN PDRB TERHADAP BELANJA MODAL PEMERINTAH DAERAH KABUPATEN/KOTA DI INDONESIA
ABSTRACT: The purposes of this
research is to know whether general allocation fund (DAU), special allocation
fund (DAK) regional own revenue (PAD), and brutto regional domestic product
(PDRB) influenced capital expenditure local goverments. The research objects
are regencie/municipatily of Indonesia. The used data is secondary data that is
from governments recorded in table of general budget calucalation. Linier
regression was used to analyzed the data. The study finds that DAU, DAK, PAD, and PDRB influenced capital
expenditure simultaneously. The other founding only PDRB not influenced capital
expenditure partially.
Limitation of this research is that the study did nott explore which
expenditure sector that is more consume local finance resources. Based on that,
the future researcher need to do sector analyze
for studying which expenditure sector that is more consume local finance
resources and to increase local revenue. Beside of this, to get the better
result, for the researcher that want to study the same theme need to add year
of observed, for example 5-10 years.
Keywords: General allocation
fund, special allocation fund, regional own revenue, brutto regional domestic
product, and capital expenditure
Penulis: Askam Tuasikal
Kode Jurnal: jpakuntansidd080057
