PENGARUH PENDAPATAN ASLI DAERAH (PAD), DANA ALOKASI UMUM (DAU), DANA ALOKASI KHUSUS (DAK) TERHADAP BELANJA MODAL PADA KABUPATEN/KOTA DI PROVINSI SULAWESI SELATAN

Sri Wahyu Hidayati. 2021. The Influence of Regional Own Revenue, General Allocation Funds and Special Allocation Funds on Capital Expenditures in Regencies/Cities in South
Sulawesi Province 2016-2020 (supervised by Masdar Masud and Sylvia Sjarlis).
The main purpose of this research is to know the analyze whether Regional Own Revenue, General Allocation Fund, and Special Allocation Fund to the Allocation of Capital
Expenditure Budget in regency/city in South Sulawesi province.
This is a quantitative research. The population of this research are all regencies and cities in South Sulawesi province with data used in this study research were
APBD budget District and City in South Sulawesi Province from 2016 to 2020. The analysis method applied in this study research was multiple regression analysis and supported by SPSS Version 22. The result shows that Regional Real Income and the Special Allocation Fund influence positively and significantly Capital Expenditures. On the other hand, the General Allocation Fund does not affect Capital Expenditure. The determination coefficient value for Y is 0,469 it means
46,9% of Capital Expenditure Budget can be explained by three independent variables: Regional Own Revenue, General Allocation Fund, and Special Allocation Fund. Meanwhile, the rest of 53,1% (100% - 46,9%) can be explained by another factor.