Analisis Determinan Atas Belanja Modal Desa (Studi Empiris pada Desa-Desa di Kabupaten Sukoharjo Tahun 2019)

This research aims to determine the determinants of village capital expenditure (Empirical Study on Villages in Sukoharjo Regency in 2019). This research uses quantitative research methods. The population used in this study were all villages in Sukoharjo Regency and obtained 132 villages as samples using the purposive sampling method. The data used is secondary data obtained from the Village Revenue and Expenditure Budget Realization Report in Sukoharjo Regency in 2019 and the official website of the Central Statistics Agency of Sukoharjo Regency. The data analysis method used is multiple linear regression analysis. The results showed that the Village Fund had a significant effect on Village Capital Expenditures while the Village Original Income, Village Fund Allocation, the Share of Taxes and Retribution, the Area, and the Number of Village Officials did not significantly influence the Village Capital Expenditure