Pengaruh Pendapatan Asli Daerah, Dana Alokasi Umum Dan Dana Alokasi Khusus Terhadap Pengalokasian Anggaran Belanja Modal Dalam Anggaran Pendapatan Dan Belanja Daerah Pada Pemerintah Daerah Kabupaten/ Kota Di Pulau Jawa, Bali Dan Nusa Tenggara

Oleh :
Rini Oktriniatmaja - S4108118 - Sekolah Pascasarjana

This study aims to determine the influence of Revenue, the General Allocation Fund and the Special Allocation Fund to the Capital Expenditure Budget Appropriation in the Budget of the Regional Government of Regency / Municipality in Java, Bali and Nusa Tenggara. This research is a quantitative study using secondary data. Data obtained from the General Director of Local Government Fiscal Balance website through the www.depkeu.djpk.go.id year period 2004-2008. Using a purposive sampling method, from 147 districts / cities in Java, Bali and Nusa Tenggara obtained a sample of 56 districts / cities. The data were analyzed with regression methods. The result of analysis showed that the Revenue, the General Allocation Fund and the Special Allocation Fund has a positive effect on the allocation of Capital Expenditure either partially or simultaneously. Test difference between Java and outside Java show that the Capital Expenditure and Revenue is higher in Java compared to regions outside Java. As for the General Allocation Fund and the Special Allocation Fund areas outside Java is higher in comparison with areas in Java.