PENGARUH PERTUMBUHAN EKONOMI, PENDAPATAN ASLI DAERAH, DAN DANA ALOKASI KHUSUS TERHADAP PENGALOKASIAN ANGGARAN BELANJA MODAL (Studi Pada Pemerintah Daerah/Kota Jombang Tahun 2009-2018)

Abstract

This study aims to determine the effect of economic growth, regional original income, special allocation funds (DAK) affect the capital expenditure budget allocation. The population in this study is data on Economic Growth, Local Own Revenue (PAD), and Special Allocation Funds (DAK) as well as the Capital Expenditure Budget in the Regional / City Government of JOMBANG from 2009 to 2018. The sample used is the latest data starting from the year 2009 to 2018 with 10 years divided per quarter into 4 quarters per year. Thesampling technique used is purposive sampling technique, the sample selected is 40 financial reports. The data were collected using the documentation method. The data analysis method used is multiple regression analysis with the help of SPSS software version 14 (Statistical Products and Service Solutions version 14). The results showed that the independent variable simultaneously had a significant effect on the dependent variable. Based on the coefficient of determination test results, the value of R2 Square is 48.3% while the remaining 51.7% is influenced by other variables not included in this study. Based on the results of the partial test, capital expenditure, economic growth, local revenue and special allocation funds have anpositive effect on capital spending allocation.

Keywords: Economic Growth, Local Own Revenue, Special Allocation Funds and Capital Expenditures