Pengaruh Pendapatan Asli Daerah, Dana Alokasi Umum Pada Belanja Modal Dengan Pertumbuhan Ekonomi Sebagai Variabel Pemoderasi Pada Kabupaten/Kotadi Provinsi Jawa Timur

This study aims to investigate the influence of local revenue and general allocation funds towards capital expenditure with economic growth as moderating variables. This research was conducted in counties and cities in East Java with a population of 38 regions. This research uses budget realization report APBD and the PDRB Table periode 2011-2013 as the sample. The sampling method used purposive sampling according to criteria that have been determined. The number of samples collected as many as 66. The data were analyzed using data analysis first conducted classical assumption test before hypothesis test. Testing the hypothesis in this study using analytical techniques Moderate Regression Analysis (MRA) with f test, R2 and t-test. The results of this study indicate that the local revenue and general allocation funds and significant positive effect on capital spending. Moderating variables (economic growth) is able to moderate the general allocation fund variable, but are not able to moderate variable local revenue on capital expenditures. Keywords: revenue, general allocation funds, economic growth, capital expenditures