<![CDATA[Tujuan penelitian ini adalah menelaah tentang pengaruh deficit, pendapatan  personal dan budget anggaran terhadap perubahan belanja  modal  di kabupaten/kota di Indonesia.  Sampel  yang dipergunakan  ada 30 kabupaten/kota di  Indonesia  dengan menggunakan  data yang  tersedia  di internet. Hasil  penelitian menunjukkan bahwa  variabel badget anggaran (diukur dengan DBH) secara partsial  berpengaruh  pada perubahan  belanja modal, sementara variabel  pendapatan personal (PAD) tidak memiliki pengaruh terhadap perubahan belanja modal.Kata Kunci: Anggaran, Modal, Desentralisasi. THE EFFECT OF  BUDGET DEFISIT, PERSONAL INCOME AND FUND BUDGET  TOWARDS CAPITAL EXPENDITURE. Purpose of this study is to examine the effect of budget deficit, personal income, and fund budget toward capital expenditure in the changes of districts’/ municipalities’ budget in Indonesia. The used samples are 30 (thirty) districts/ municipalities in Indonesia which its data is available in internet. Result of data analysis shows that variable of fund budget (measured by DBH changes) which  partially  effects toward the  changes of capital expenditure budget, while variable of budget deficit (measured by SiLPA changes) and variable of personal income (measured by PAD changes) do not have effect toward capital expenditure.Keywords:  Budget , Capital , Desentralisation]]>
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