FAKTOR-FAKTOR POTENSIAL YANG MEMPENGARUHI ALOKASI BELANJA MODAL (Studi pada Pemerintah Daerah Karesidenan Pati)

Abstract

This research of local government budgets becomes important as the submission of every local government’s financial report to the central government is obligatory, which then will be examined by the Audit Board of the Republic of Indonesia (PP 58/2005). The study aims to provide empirical evidence about the influence of the Local Original Revenue (PAD), General Allocation Fund (DAU), and Excess Fund Balance Budget Calculation (SiLPA) to the allocation capital expenditure. The data of this research is the examination report of regional government budget (LHP APBD) of Karesidenan Pati which covers six regional governments during five years of observation (2010-2014). By using the multiple linear regression method, the result shows that DAU positively affects to the allocation capital expenditure, while PAD and SiLPA do not affect the allocation capital expenditure