Factors Affecting Capital Expenditure and Social Assistance Expenditure (Study on City / Regency Governments throughout Java Island in 2019-2020

In carrying out its administration, the Regional Government is given the right, authority, and obligation to regulate and manage its region by following applicable laws. Local governments are expected to be able to optimize the potential of the region, explore sources of regional income, increase competitiveness, manage regional resources efficiently and effectively, and manage and use finances as planned in improving regional financial performance to meet regional needs. , increase regional income. The population in this study were all regencies/cities on the island of Java that provided research data. The sampling technique used the purposive sampling method and obtained a sample of 196 data. The sample data were then analyzed using multiple linear regression analysis with the help of the SPSS 25 program. The results of this study stated that the local revenue from general allocation funds affected capital expenditures, while special allocation funds and the population did not affect capital expenditures. The results of this study also show that general allocation funds, special allocation funds, and population have an effect on social assistance spending, but local revenue has no effec