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All Journal Jurnal Ilmiah Manajemen dan Akuntansi
Risa Mayyuhanikmah
Institut Teknologi Bisnis AAS (ITB AAS) Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Other

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PENGARUH PENDAPATAN ASLI DAERAH, DANA ALOKASI UMUM DAN SISA LEBIH PEMBIAYAAN ANGGARAN TERHADAP BELANJA MODAL PADA KABUPATEN DAN KOTA DI JAWA TENGAH PERIODE 2021-2024 Risa Mayyuhanikmah; LMS Kristiyanti; Darmanto Darmanto
Jurnal Ilmiah Manajemen dan Akuntansi Vol. 3 No. 4 (2026): Juli : Jurnal Ilmiah Manajemen dan Akuntansi
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/9bga2073

Abstract

This study aims to analyze the effect of Regional Original Revenue (PAD), General Allocation Fund (DAU), and Budget Financing Surplus (SiLPA) on Capital Expenditure in Regencies/Cities in Central Java for the period 2021–2024. Using secondary data from the Directorate General of Taxes (DJPK) with a sample of 140 observations (35 regencies/cities × 4 years) and multiple linear regression analysis, the results show that PAD (t=16.935; sig. 0.000) and DAU (t=4.796; sig. 0.000) have a positive and significant effect on Capital Expenditure, while SiLPA (t=-0.147; sig. 0.883) has no significant effect. Simultaneously, the third variable has a significant effect (F=143.894; sig. 0.000) with a contribution of 75.5% (Adjusted R²=0.755). This finding confirms that increasing PAD and DAU boosts regional capacity to finance infrastructure development, while SiLPA is more directed at covering deficits and short-term routine spending.
Co-Authors Darmanto Darmanto LMS Kristiyanti