Pengaruh Pendapatan Asli Daerah, Dana Perimbangan dan SiLPA Terhadap Belanja Modal (Studi Empiris pada Provinsi di Indonesia Tahun 2015-2018)

This study aims to examine and analyze the Effect of Regional Revenue, Balancing Funds and SiLPA on the Study of Capital Expenditures in the Provincial Governments in Indonesia for the period 2015-2018. This research is quantitative research. The population used in this study was 136 provinces and the sample in this study was selected using the purposive sampling method to obtain 129 provinces as samples. Research data were obtained from the website (www.djpk.kemenkeu.go.id). Hypothesis testing in this study uses multiple linear regression with t test, f test, and the coefficient of determination test. The results showed that the Regional Own Revenue, the General Allocation Fund, Revenue Sharing Fund and SiLPA had a positive effect on Capital Expenditures while the Special Allocation Fund had a negative effect on Capital Expenditures