Analisis Faktor-Faktor Yang Berpengaruh Terhadap Belanja Modal (Studi Kasus Pada Pemerintah Kabupaten/Kota di Jawa Tengah Tahun 2015 - 2016)

The purpose of this research was to determine whether there is influence Local own Revenue, the General Allocation Fund, Special Allocation Fund, and the Revenue Sharing Fund of Allocation of Capital Expenditure in the city/district Government of Central Java in 2015-2016. This research uses the data from budget realization report in 2015-2016 based on Directorate General of Regional Fiscal Balance. This study uses purposive sampling method by using certain criterias that resulted 70 local governments in Central Java. Multiple linier regression were used for analysis by using t test, F test, and test of coefficient determination. The result of t test shows that only PAD, DAK, and DBH variables have an effect on Capital Expenditures, while DAU have no effect on Capital Expenditure. The results of the F-test show that the independent variables used in this study PAD, DAU, DAK, and DBH influence the Capital Expenditures. The result of determination coefficient test shows that independent variable can explain independent variable have significance influence to Capital Expenditure in the city/district Governments of Central Java in 2015-2016. Based on Coefficient determination test uses in this study, Adjusted R Square value of 0.628 or 62.8% Capital Expenditures can be explained by PAD, DAU, DAK, and DBH while the rest of 0.372 or 37.2% can be explained by other factors outside the model under study