DAMPAK RETRIBUSI DAERAH TERHADAP BELANJA MODAL PADA BADAN PENGELOLAAN KEUANGAN DAN ASET DAERAH DI KABUPATEN BANDUNG BARAT TAHUN 2013-2017

Abstract

The main problem in this study is the contribution of regional user fees to capital expenditure is still moderate. This is due to the contribution of regional user fees to capital expenditure is still not optimal. The purpose of this study is to find out how much influence the regional retribution has on capital expenditure at the Regional Financial and Asset Management Agency in West Bandung Regency in 2013-2017. The research method used is an associative research method. The object of this study is the financial statements from 2013-2017 which also serve as a sample for 5 years of the financial statements using the Rasi scale. The results of the analysis that the contribution of the Regional Retribution Against Capital Expenditure is in the medium influence criteria. Then an R figure of 0.557 is obtained, indicating that there is a relationship between Regional Retribution and Capital Expenditure. While the determination coefficient value that has been calculated as 55.7% is included in the medium effect criteria, so there is a moderate effect of the Regional Levies on Capital Expenditures, while the remaining 44.3% is determined by other factors not examined. Conclusions from data analysis in above, there is no positive and significant influence of the Regional Levies on Capital Expenditure in the Regional Financial and Asset Management Agency in West Bandung Regency in 2013-2017.