The Effect of Surplus Budget Financing, Special Allocation Fund, General Allocation Fund, Regional Revenue, and Characteristics of Local Government on Decision of Capital Expenditure (Survey in Local Government in Indonesia)

This research purpose to look impact of Surplus of Financing Budget (SFB), Special Allocation Fund (SAF), General Allocation Fund (GAF), Regional Revenue (RR) and Characteristics of Local Government (CLG) on the Decision of Capital Expenditure. Data used in this research is secondary data by using realization data of the budget in 2010 and 2011 sourced from examination report by Audit Board of the Republic of Indonesia in 2011-2012. The analytical method used multiple linear regression. The result showed that: (1) SFB (Surplus of Financing Budget) has a positive impact on the Decision of Capital Expenditure. (2) SAF (Special Allocation Fund) has positive impact on the Decision of Capital Expenditure. (3) GAF (General Allocation Fund) has a positive impact on the Decision of Capital Expenditure. (4) RR (Regional Revenue) has positive impact on the Decision of Capital Expenditure. (5) CLG (Characteristics of Local Government) have not impact on the Decision of Capital Expenditure.This research is expected to develope a Public Sector Accounting Theory generated from the analysis of the role of income sources and the City Regions and proper allocation of the revenue sources of the expenditure allocation can be carried out accountable. Our particular budget managers at provincial, district and city, this research as a source of information to formulate policies in achieving accountability and quality improvement in budget management at province, district and city. For the Government, it can be used as reference for creating a good corporate governance in budget management as a form of accountability for public funds. Keywords: Surplus of Financing Budget, Special Allocation Fund, General Allocation Fund, Regional Revenue, excess budget financing, government special fund, general fund , characteristics of local government, capital expenditure