FAKTOR YANG MEMPENGARUHI PENGALOKASIAN BELANJA MODAL PADA PEMERINTAH KABUPATEN/KOTA PROVINSI JAWA TENGAH PERIODE 2014-2018

  • Yuwita Ariessa Pravasanti
  • Rukmini
  • Nur Eka Sulistiani
Keywords: Balance Funds, Capital Expenditures, Local Taxes, Retributions

Abstract

The aims of this research are to know factors affecting the alocation of Capital Expenditure on Regency and Municipality Government in Central Java Province year 2014-2018 parsialeously and simultaneously. This research is a quantitative research and causal comparatif or ex post facto. The subject of this research are regency and municipality government in Central Java Province with total 29 regencies and 6 municipalities. Data used comes from budget out comes years 2014-2018. The technique of collecting data using documentation method and literature review. Data analysis method of this research using descriptive statistical analysis, classical assumption test and hypothesis test. The result of this research showed that: 1) There is positive and significant effect of Local Taxes to the Capital Expenditures in Central Java Province. 2) There is negative and significant effect of Retributions to the Capital Expenditures in Central Java Province. 3) There is negative and significant effect of Balance Funds to the Capital Expenditures in Central Java Province. 4) There is positive and significant effect of Local Taxes, Retributions, and Balance Funds simultaneously to the Capital Expenditures in Central Java Province.

Published
2020-09-26