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)
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Date
2020
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Journal ISSN
Volume Title
Publisher
Solid State Technology Volume: 63 Issue: 4
Abstract
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.
Description
Keywords
Capital Expenditure, Special Allocation Fund (DAK), General Allocation Fund (DAU), Local Own-Source Revenue, (PAD)