Pengaruh Pad (Pendapatan Asli Daerah) Dan Kemandirian Keuangan Daerah Terhadap Alokasi Belanja Modal (Studi pada Pemerintah Kabupaten/Kota di Provinsi Sulawesi Tenggara)

Abstrak

This study aims to determine the effect of Locally Generated Revenue and Financial Capability toward Capital Expenditures Allocation of Cities in Southeast Sulawesi. The populations in this study were all cities and districts about 15 districts and 2 cities. The method that used in this study is multiple linear regression in t-test and F test under Statistical Package For Social Sciences (SPSS) 22nd version.The result of this study shows Locally Generated Revenue has a positive and significant effect on capital expenditure. However, Capital Expenditures Allocation has a positive but not a significant effect on capital expenditure. The coefficient of determination test shows an R Square value of 0.409, this shows that the ability of the independent variable able to explain the dependent variable with a coefficient of determination of 40.9%, while the remaining 59.1% is explained by other variables that did not examine.