Abstract
The expenditure budget, especially capital expenditure is viewed important because it is related to the continuity of government activities. Capital expenditure, a part of local expenditure, is used in the purchase or procurement of tangible fixed assets with an economic value of more than twelve months, for infrastructure development and to provide public facilities. There are interplays between local revenue and Capital Expenditure. The purpose of this research is to investigate how Original Local Government Revenue, General Allocation Fund and Special Allocation Fund influence Capital Expenditure of Cities and Regencies in Bali Province. The population of this research are all regencies and cities in Bali Province, while sample is determined using total population sampling method. The analysis tool utilized is the multiple linear regression analysis. The result of this research shows that Original Local Government Revenue has positive influence on Capital Expenditure, General Allocation Fund has positive influence on Capital Expenditure, Special Allocation Fund positively influence Capital Expenditure.
Highlights
important because it is related to the continuity of government activities
The result of this research shows that Original Local Government Revenue has positive influence on Capital Expenditure
Jurnal Dinamika Ekonomi dan Bisnis, 12(1), hal. 33-48
Summary
Berkaitan dengan bagaimana anggaran sebelumnya yang akan diteliti, maka memerlukan data kuantitatif berbentuk RAPBD TA 2014-2016 1 kota dan 8 kabupaten di Provinsi Bali terutamnaya yang mencantumkan PAD, DAU, DAK dan Belanja Modal sebagai data kuantitatif penelitian ini. Berdasarkan pembahasan sebelumnya, dapat dijelaskan yang digunakan metode dalam penelitian ini yaitu kuantitatif yang menggunakan satu tiga variabel independennyang terbagi dari PAD (X1), DAU (X2), DAK (X3) dan satu variable dependennBelanja Modal (Y). Berdasarkan penjelasan sebelumnya, objek penelitian yang digunakan diantaranya PAD, DAU, DAK vairabel independenn dan Belanja Modal sebagai variabel dependen pada kota dan kabupaten di Provinsi Bali pada tahun 2014-2016. Teknik pengujian data menggunakan Uji Asumsi Klasik dan teknik analisis data yang digunakan yaitu model regresi berganda untuk menguji pengaruh variabel independen PAD, DAU dan DAK terhadap variabel dependen Belanja Modal.
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