Analisis Faktor-Faktor Yang Mempengaruhi Belanja Modal Pada Pemerintah Daerah Provinsi Jawa Timur

The purpose of this study is to examine and analyze empirically the impact of changes in Local Revenue, General Allocation Funds, Special Allocation Funds, Revenue Sharing Funds and Remaining Budgetary Funds which are used to change the Capital Expenditures allocation in districts / cities in East Java. The sample of this study is the district / city in East Java which was taken by purposive sampling method. The appropriate analysis method in this study is multiple linear regression. Data test results prove that Changes in Local Revenue have no effect on Changes in Allocation of Capital Expenditures, Changes in General Allocation Funds do not affect Changes in Allocation of Capital Expenditures, Changes in Special Allocation Funds do not affect Changes in Allocation of Capital Expenditures, Changes in Special Allocation Funds have no effect on Changes in Allocation Capital Expenditures, Changes in Revenue Sharing Funds have an effect on Changes in Allocation of Capital Expenditures and Remaining Changes in Budget Financing does not affect the Changes in Allocation of Capital Expenditures. The conclusion of this study can be used as a reference in making a budget to achieve an effective and efficient budget, and can optimize regional potential, especially for public services. Key Word : Capital Expenditures, Local Revenue, General Allocation Funds, Special Allocation Funds, Revenue Sharing Funds and Remaining Budgetary Funds