Pengaruh Pendapatan Asli Daerah (Pad), Dana Alokasi Umum (Dau) Terhadap Pengalokasian Belanja Modal Dengan Pertumbuhan Ekonomi Sebagai Variabel Moderasi (Studi Empiris Pada Kabupaten/Kota Se- Provinsi Kalimantan Tengah Tahun 2010-2015)

ABSTRACT Capital expenditure has an important role for local government that is with the capital expenditure of local governments can improve public services and local governments allocate capital expenditures with the main goal is for the welfare of the community in area. The purpose of this research is to analyze the influence of local revenue (PAD), General Allocation Fund (DAU), with economic growth as moderation variable to allocation of capital expenditure of Regency / City in Central Kalimantan Province. The population used in this study is the Province of Central Kalimantan in 2010-2015. Sampling method by purposive sampling. The number of samples collected 78. With the data outliers as much as 7, then the sample amounted to 71. In this study using the method of moderated analisys regression (MRA), Before the MRA analysis has also been tested classical assumptions. The results of this study indicate that PAD, economic growth no effect, and DAU have effect on Capital Expenditure. And moderation variables (economic growth) can not moderate the effect of PAD on Capital Expenditures. Keywords: Local revenue, general allocation fund, economic growth, capital expenditure