Analisis Pengaruh Dana Alokasi Umum, Dana Alokasi Khusus, Dana Bagi Hasil, Dan Belanja Modal Terhadap Tingkat Kemandirian Keuangan Daerah (Studi Empiris Pada Kabupaten/Kota di Provinsi Jawa Tengah Tahun 2014-2016)

This research aims to analyse the influence of public allocation fund (DAU), special allocation fund (DAK), Share Allocation Fund (DBH), and capital expenditure to the level regional financial independence at Government of Regency/Municipality in the Province of Central Java in 2014-2016. Population in this research is all Regency/Municipality in the Province of Central Java in 2014-2016. This research uses porposive sampling method. This research uses a sample of 100 regencies/municipalities. This research data using secondary data obtained from budget realization report at Regency/Municipality in the Province of Central Java in 2014-2016 published by Directorate General of Financial Balance (www.djpk.depkeu.go.id). Analysis using classical assumption test and then tested hypothesis using multiple linear regression method with coefficient of determination test, F test, and t test. The results showed that the variables of public allocation fund (DAU) affect the level regional financial independence. Meanwhile, variable of special allocation fund (DAK), Share Allocation Fund (DBH), and capital expenditure has no effect to the level regional financial independence