PENGARUH PENDAPATAN ASLI DAERAH (PAD), DANA ALOKASI UMUM (DAU), DANA ALOKASI KHUSUS (DAK), DANA BAGI HASIL (DBH) TERHADAP BELANJA MODAL PADA KABUPATEN DAN KOTA DI PROVINSI KALIMANTAN TIMUR TAHUN 2010-2019

Abstract

This study aims to determine: The effect of Regional Original Income, General Allocation Funds, Special Allocation Funds, and Revenue Sharing Funds on Capital Expenditures in Regencies and Cities in East Kalimantan Province in 2010-2019. The data in this study comes from the 2010-2019 APBD Realization Report in East Kalimantan Province, which was obtained from the Directorate General of Fiscal Balance. The population in this study is all district and city data in the province of East Kalimantan in 2010-2019 which consists of 7 districts and 3 cities. Data collection techniques using quantitative methods. The analysis test used the classical assumption test, namely the normality test, multicollinearity test, and heteroscedasticity test. Hypothesis testing in this study using multiple regression analysis.