PENGARUH PENDAPATAN ASLI DAERAH, DANA ALOKASI UMUM (DAU) DAN DANA ALOKASI KHUSUS (DAK) TERHADAP BELANJA MODAL PADA PEMERINTAH KOTA PAREPARE

Andi Changge H. 2022. The Influence of Regional Original Income, General Allocation Funds, and Special Allocation Funds on Capital Expenditures in the City Government of Parepare, supervised by Sylvia Sjarlis
and Syafruddin Kitta.
This study aims to determine the effect of regional original income, general allocation funds, and special allocation funds on capital expenditures in the City Government of Parepare, as well as the most dominant variables influencing capital expenditures in the City Government of Parepare.
This research approach uses quantitative research using the Parepare City Government Budget Realization Report from January 2017 to December 2020 as research data. The analytical method used is multiple regression with
the help of SPSS.
The results of the study show that (1) there is a positive and significant influence of Regional Own Revenue and Special Allocation Funds separately (partially) on Capital Expenditures in the City Government
of Parepare. (2) General Allocation Fund has no effect on Capital Expenditures. (3) There is a positive and significant effect of PAD, DAU, and DAK simultaneously on capital expenditure.