Pengaruh Pendapatan Asli Daerah Dan Dana Alokasi Umum Terhadap Belanja Modal (Studi Pada Kabupaten Dan Kota Di Provinsi Sulawesi Tenggara)

Abstrak

This study aims to determine the effect of Regional Original Revenues and General Allocation Funds on Capital Expenditures in Regencies / Cities in Southeast Sulawesi Province. The population in this study are regencies and cities in Southeast Sulawesi Province with the criteria that they have aged 15 years and above. The analytical method used is multiple linear regression analysis, namely the t test and F test with the help of the Statistical Package For Social Sciences (SPSS) version. 24.The results showed that the Local Revenue had a negative and not significant effect on capital expenditure. While the General Allocation Fund has a positive and significant effect on capital expenditure. Simultaneously Regional Original Revenue and General Allocation Funds affect Capital Expenditures. The coefficient of determination test shows an R Square value of 0.699, this shows that the ability of the independent variable is able to explain the dependent variable with a coefficient of determination of 69.9%, while the remaining 30.1% is explained by other variables not examined.