PENGARUH KINERJA KEUANGAN TERHADAP ALOKASI BELANJA MODAL (STUDI PADA KABUPATEN DAN KOTA DI PROVINSI JAWA BARAT)

YONANDA JUSTITIA. The Effects of Financial Performance of Allocation on Capital Expenditure (Study in West Java’s Districs or Cities). Faculty of Economy State University of Jakarta. 2019 This study aims to analyze the Effect of Financial Performance on Allocation of Capital Expenditure on districs or cities listed in West Java. Allocation of capital expenditure is budget expenditure for the acquisition of tangible fixed assets that have benefit more than one accounting period (long term). The independent variable used in this research is the effectiveness of PAD, fiscal space, level of dependence and degree of fiscal decentralization while the dependent variable is the allocation of capital expenditure. The population of this research is the district / city in West Java in 2013 - 2019. Sampling was done by purposive sampling technique. Based on purposive sampling, a sample of 26 districts / cities was obtained. The analytical method used to test the effect of the independent variable on the dependent variable is Multiple Linear Regressions. The results of this research indicate that (1) the effectiveness of PAD does not affect the allocation of capital expenditure, (2) fiscal space affects the allocation of capital expenditure, (3) the level of dependence does not affect the allocation of capital expenditure and (4) the degree of fiscal decentralization has no effect on allocation capital expenditure. Keywords: Allocation of capital expenditure, effectiveness of PAD, fiscal space, level of dependence and degree of fiscal decentralization