PENGARUH PENDAPATAN ASLI DAERAH DAN DANA ALOKASI UMUM TERHADAP BELANJA MODAL DI PROVINSI JAWA TIMUR

Abstract: The implementation of fiscal decentralization in addition to give an authority to the  Local  governments,  it  is  affecting  the  ability  of  that  region  to  meet  public  concern also, so that this study aims are to examine the effect of Region Authentic Revenue  and General  Grant  Allocation  to  Capital  Expenditure  Budget  Allocation.The  samples  used in the study were 38 Government Districts/Municipalities in East Java which are taken by using the census method. Analysis tool used is double regression test.The results of the  test  show  that  the  only  General  Grant  Allocation  effects  to  Capital  Expenditure Budget  Allocation  significantly  while  Region  Authentic  Revenue  has  no  significant effect against the Capital Expenditure Budget Allocation.
Keyword: General Allocation Fund, Capital Expenditure, Own Revenues
Penulis: Rizanda Ratna Pradita
Kode Jurnal: jpakuntansidd130060

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