Pengaruh Pendapatan Asli Daerah, Dana Alokasi Umum Dan Dana Alokasi Khusus Terhadap Belanja Modal Pada Pemerintah Daerah Kabupaten/Kota Di Provinsi Sulawesi Tengah

Abstract

 The Influence of Regional Original Income, General Allocation Funds, and Special Allocation Funds on Capital Expenditures in Regency/City Governments in Central Sulawesi Province, Supervisor I Mr. Edi Yanto and Supervisor II Mr. Alfansyah Fathur. This study aims to determine whether Regional Original Income (PAD), General Allocation Funds (DAU), and Special Allocation Funds (DAK) have a significant positive effect on Capital Expenditures in Regency / City Governments in Central Sulawesi Province. The data source is secondary data, namely data obtained through the official website of the Directorate General of Fiscal Balance (DJPK) http://www.djpk.kemenkeu.go.id. The data analysis technique used is multiple linear regression analysis of panel data using the Eviews 12 application. The results show that: (1) Local Revenue (PAD) has a negative and insignificant effect on Capital Expenditures in Regency / City Governments in Central Sulawesi Province (2) The General Allocation Fund (DAU) has a positive and insignificant effect on Capital Expenditures in Regency/City Governments in Central Sulawesi Province (3) The Special Allocation Fund (DAK) has a positive and significant effect on Capital Expenditures in Regency/City Governments in the Province Central Sulawesi (4) Regional Original Revenue (PAD), General Allocation Fund (DAU), and Special Allocation Fund (DAK) have a positive and significant effect on Capital Expenditures in Regency/City Governments in Central Sulawesi Province.