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INFLUENCE OF LOCAL OWN-SOURCE REVENUE (PAD), GENERAL ALLOCATION FUND (DAU), AND SPECIAL ALLOCATION FUND (DAK) ON CAPITAL EXPENDITURE ALLOCATION (Empirical Study on Bandung City for period of 2015-2019)
(Solid State Technology Volume: 63 Issue: 4, 2020) Punky, Shavani; Anastasia, May Ari Susanti; Indriyani, Yunita Nurul; Aldhina, Hutami Dies; Sukmawati, Fitri
This research aims to empirically determine the influence of Local Own-Source Revenue, General Allocation Fund and Special Allocation Fund on Capital Expenditure in Bandung. Factors tested in this study were Local Own-Source Revenue, general allocation funds, and special allocation funds as independent variables, while capital expenditures as dependent variables. The study was conducted with 60 sample counts for the period of 2015-2019. Sample withdrawal is conducted by means of purposive sampling technique. The data obtained derives from the Bandung Regional Financial and Asset Management Office. The data analyzed in this study is processed from the Regional Revenue and Expenditure Budget Realization Report. The statistical method used adopts multiple linear regression analysis aided by a software program called Eviews 10. Test results shows that local own-source revenue, general allocation fund and special allocation fund partially and simultaneously presents a significant influence on capital expenditures in the Bandung city government for the period 2015-2019.