PENGARUH PENDAPATAN ASLI DAERAH DAN DANA ALOKASI UMUM TERHADAP BELANJA MODAL DI PROVINSI JAWA TIMUR

RATNA PRADITA, RIZANDA Ratna

Jurnal Akuntansi AKUNESA
Vol 1, No 2 (2013): AKUNESA (Januari 2013)

The implementation of fiscal decentralization in addition to give an authority tothe Local governments, it is affecting the ability of that region to meet public concernalso, so that this study aims are to examine the effect of Region Authentic Revenue andGeneral Grant Allocation to Capital Expenditure Budget Allocation.The samples usedin the study were 38 Government Districts/Municipalities in East Java which are takenby using the census method. Analysis tool used is double regression test.The results ofthe test show that the only General Grant Allocation effects to Capital ExpenditureBudget Allocation significantly while Region Authentic Revenue has no significanteffect against the Capital Expenditure Budget Allocation.Keyword : General Allocation Fund, Capital Expenditure, Own Revenues.