Pengaruh Pad Dau Dak dan Silpa terhadap Pengalokasian Belanja Modal pada Kota/Kabupaten Provinsi Jawa Tengah Tahun 2014-2016

ABSTRACT This study aims to determine: (1) The Effect of Local Revenue on Capital Expenditures in the City / Regency of Central Java Province in the 2014-2016 period. (2) Effect of General Allocation Funds on Capital Expenditures in the City / Regency of Central Java Province for the period 2014-2016. (3) Effect of Special Allocation Funds on Capital Expenditures in the City / Regency of Central Java Province for the period 2014-2016. (4) The Effect of More Budget Calculation on Capital Expenditures in the City / Regency of Central Java Province in the 2014-2016 period. (5) Effect of Regional Original Revenue, General Allocation Fund, Special Allocation Fund and Over Time Budget Calculation together for Capital Expenditures in the City / Regency of Central Java Province for the period 2014-2016. The population in this study were all cities / regencies in Central Java Province in the 2014-2016 period, amounting to 35 cities / regencies. The data in this study amounted to 105 and used SPSS software to do the analysis. The sampling method used in the study was purposive sampling. The analytical tool used is multiple linear regression analysis by first conducting a classic assumption test which includes a normality test, a multicollinearity test, a heteroscedasticity test, and an autocorrelation test. The results showed that partially original regional income had a significant effect on capital expenditure, general allocation funds had a significant effect on capital expenditure, special allocation funds had a significant effect on capital expenditure, the rest of the budget calculation did not significantly influence capital expenditure. Whereas simultaneously local revenue, general allocation funds, special allocation funds, the rest of the budget calculation has a significant effect on capital expenditure. Keywords: Local Revenue, General Allocation Funds, Special Allocation Funds, Remaining Budget Calculation, Capital Expenditures