Pengaruh Pendapatan Asli Daerah, Dana Bagi Hasil, Dana Alokasi Umum, Dana Alokasi Khusus, Sisa Lebih Pembiyayaan Anggaran Dan Luas Wilayah Terhadap Belanja Modal (Studi Empiris Pada Pemerintah Daerah Kabupaten/ Kota se-Pulau Jawa Periode 2016)

This study aims to determine the effect of locally-generated revenue, revenue sharing funds, general allocation funds, special allocation funds, more remaining budget financing, and large area on capital expenditure. The dependent variable used in this study is the capital expenditure. While the independent variable of locally-generated revenue, revenue sharing funds, general allocation funds, special allocation funds, more remaining budget financing, and large area. The population in this study is the local government on the island of Java which publishes the Audit Report on the Local Government Financial Statements as of December 31, 2016. The sampling technique of this study uses purposive sampling method, so that a total sample of 113 local governments is obtained. Technique of data analysis in this research use Multiple Linear Regression Analysis with SPSS 21.00. Before done multiple regression analysis, classic assumption test (normality test, heteroscedasticity test, and multicollinearity test) is carried out first. Based on the result of hypothesis test showed that locally-generated revenue, revenue sharing funds, and large area has an effect on the capital expenditure. While the general allocation funds, special allocation funds, and more remaining budget financing has no effect on the capital expenditure. The locally-generated revenue variables simultaneously, revenue sharing funds, general allocation funds, special allocation funds, more remaining budget financing, and large area has an effect on the capital expenditure. Keywords: Capital Expenditure, Locally-Generated Revenue, Revenue Sharing Funds, General Allocation Funds, Special Allocation Funds, More Remaining Budget Financing, Large Are