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.