PENGARUH DESENTRALISASI FISKAL, LUAS WILAYAH, DAN SISA LEBIH PEMBIAYAAN ANGGARAN TERHADAP PENGALOKASIAN BELANJA MODAL (Studi Empiris Pada Kabupaten Dan Kota Di Provinsi Jawa Timur)

Abstract

ABSTRACT
This study aims to examine and find the effect of Fiscal Decentralization,
Area Size, and More Budget Financing on the Allocation of Capital Expenditures.
The population in this study is the District and City Budget Realization Report
throughout East Java Province in 2014-2016. The sample used is the entire
population used as a sample. The analysis used is multiple linear regression and t
test to see the Effect of Fiscal Decentralization, Area Size, and More Budget
Financing Remaining on the Allocation of Capital Expenditures.
The test results show that: 1) Fiscal Decentralization, Area Size, and More
Budget Financing simultaneously have a significant effect on the Allocation of
Capital Expenditures, 2) Fiscal Decentralization has a significant positive effect
on the Allocation of Capital Expenditures, 3) Area Size has a significant positive
effect on the Allocation of Capital Expenditures , 4) More Budget Financing
Remaining has a significant positive effect on Capital Expenditure Allocation.
Keywords: Fiscal Decentralization, Area Size, Remaining Budget Financing,
Allocation of Capital Expenditures.