ANALISIS BELANJA MODAL DAN FAKTOR-FAKTOR YANG MEMPENGARUHINYA PADA PEMERINTAH KABUPATEN/KOTA DI INDONESIA
Abstract: Infrastructure
development is one of important aspects in achieving high economic growth of
all regions in Indonesia. On the other hand, portion of capital expenditure in
the budget of Local Government spending a very important component for the
realization of capital expenditure undertaken local governments will have a
multiplier effect to drive the regional economy. Therefore, the higher the
ratio of capital spending in the budget structure, is expected to be the better
its impact on economic growth.
The purpose of this study was to analyze the influence of Local
Independence (Local Own Source Revenue/PAD), General Purpose Grant DAU,
Specific Purpose Grant (DAK), Shared Fund (DBH), Personnel Expenditures, and
Surplus of Budget Financing (Silpa) in allocating of capital expenditures.
Population of this research is the local goverment in Indonesia with year study
period from 2011 to 2013. This study uses multiple linear regression analysis
to examine the effect between variables.
The result of this study shows that empirical evidence that Specific
Purpose Grant and Surplus of Budget Financing has positive effects to capital
expenditure. While the Local Own Source Revenue General Purpose Grant, Shared
Fund, and personnel expenditures also holds negative effects to capital expendicture.
Keywords: Fiscal
Decentralization, General Allocation Fund, Capital Expenditure, Local Own
Source Revenues, personnel expenditure, Grants
Penulis: Sugiyanta
Kode Jurnal: jpakuntansidd160751
