PENGARUH PENDAPATAN ASLI DAERAH (PAD), DANA ALOKASI UMUM (DAU), DANA ALOKASI KHUSUS (DAK), DAN DANA BAGI HASIL (DBH) TERHADAP BELANJA MODAL (Studi Kasus Kabupaten/Kota di Indonesia Tahun 2016)

Abstract

ABSTRACT
This study aims to determine the effect of Locally generated, General
Allocation Funds, Special Allocation Funds, and Revenue Sharing Funds to
Capital Expenditures in Districts / Cities in Indonesia in 2016.
This research is a comparative causal research. The data of research on
incoming region (PAD), Generally for Allocation Fund (DAU), Specifically for
Allocation Fund (DAK) and Profit Sharing Fund (DBH) to Capital Expenditure
derived from realization report of APBD districts and cities Indonesia in 2016,
obtained from official site Directorate General of Fiscal Balance. The population
in this study is all districts and municipalities in Indonesia in 2016 with the
exception of Tebing Tinggi city, Bukit Tinggi, regency of Lampung Timur and
Sukoharjo with the number of districts and cities that is 508.Technique data
collection using documentation method. The data analysis using normality test,
classical assumption test, multiple linear regression ,and hypothesis test.
Based on the result of research can be concluded that partially variable
of PAD and DAU there is no significant influence to capital expenditure. While,
DAK and DBH variables have significant influence to capital expenditure.
Keywords : Locally Generated Revenue, Generally Allocation Fund, Specifically
Allocation Fund and Profit Sharing Fund, Capital Expenditure.