Abstract
This research aims to know the influence of Regional Original Revenue, General Allocation Fund, Special Allocation Fund and Area Size on Capital Expenditures. The object for this research is the city and regency government in Java. The sample used a census method or population method that takes all the data as a sample. This study uses secondary data in the form of Budget Realization Report on Regional Budget (APBD) in 2016. Data analysis method used is statistical analysis in the form of multiple linear regression test. The results of this research indicate that simultaneously the variables of Regional Original Revenue, General Allocation Fund, Special Allocation Fund and Area Size have a significant effect on Capital Expenditures. Partially, the variables of Regional Original Revenue, Special Allocation Fund and Area Size have a significant effect on Capital Expenditures. While the General Allocation Fund variable did not significantly influence on Capital Expenditures. K eywords: regional original revenue, general allocation funds, special allocation funds, area, capital expenditure, PAD, DAU, DAK. DOI : 10.7176/EJBM/11-16-14 Publication date :June 30 th 2019
Highlights
With the enactment of policies from the government regarding regional autonomy, there have been many changes in the Indonesian government system
Policies related to regional autonomy were initially regulated in Law No 22 of 1999 concerning Regional Government which was later replaced by Law No 32 of 2004, Law Number 12 of 2008, Law Number 23 of 2014 concerning Regional Government, changes were made to several articles and the publication of Law No 2 of 2014 concerning Amendments to Law No 23 of 2014 and Law No 9 of 2015 concerning the Second Amendment to Law No 23 of 2014
This study broadly aims to identify the influence of PAD, DAU, DAK and Area on Capital Expenditures in the 2016 fiscal year in all cities and districts in Java
Summary
With the enactment of policies from the government regarding regional autonomy, there have been many changes in the Indonesian government system. Policies related to regional autonomy were initially regulated in Law No 22 of 1999 concerning Regional Government which was later replaced by Law No 32 of 2004, Law Number 12 of 2008, Law Number 23 of 2014 concerning Regional Government, changes were made to several articles and the publication of Law No 2 of 2014 concerning Amendments to Law No 23 of 2014 and Law No 9 of 2015 concerning the Second Amendment to Law No 23 of 2014. Law Number 33 of 2004 concerning Financial Balance between the Central Government and Regional Governments, defines the APBD as the annual financial plan of the regional government which is discussed and approved by the regional government and the Regional People's Representative Council (DPRD) stipulated by Regional Regulation (Perda). The function of the APBD is the functions of authorization, planning, supervision, allocation, distribution and stabilization
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