PENGARUH PENDAPATAN ASLI DAERAH DAN DANA ALOKASI UMUM TERHADAP PENGALOKASIAN ANGGARAN BELANJA MODAL (Studi empiris pada Pemerintah Kabupaten, Kota Se Malang Raya)

Abstract

ABSTRACT
This research was conducted to analyze the effect of Local Original Income
(LOI) and General Allocation Fund (GAF) to Capital Expenditure. Population in this
research is governmental offices of Major of Malang. Sampling using the purposive
sampling method 2007-2016 period, the data collection comes from the Annual
Realization Report of the Government of Majority. Test results simultaneously show
that the Local Original Income (LOI) and the General Allocation Fund (GAF) have a
significant effect on Capital Expenditure. Partial test results show that the General
Allocation Fund (GAF) has a significant effect on capital expenditures. The result of
partial test shows that Local Original Income (LOI ) partially has no effect on capital
expenditure.
Keywords: Local Original Income (LOI), General Allocation Fund (GAF),
Capital Expenditure