Pengaruh Dana Alokasi Umum, Pendapatan Asli Daerah, Sisa Lebih Pembiayaan Anggaran (SiLPA), Luas Wilayah, dan Jumlah Penduduk terhadap Alokasi Belanja Modal (Studi pada Kabupaten dan Kota di Pulau Jawa Tahun 2012)

Sulardi Sulardi (Fakultas Ekonomi Universitas Sebelas Maret Surakarta)
Ulva Navatilova Menes (Fakultas Ekonomi Universitas Sebelas Maret Surakarta)

Jurnal Akuntansi dan Bisnis
Vol 13, No 2 (2013)

This study aimed to determine the effect of the general allocation fund/ Dana Alokasi Umum (DAU), local revenue/ Pendapatan Asli Daerah (PAD), financing surplus budget/ Sisa Lebih Pembiayaan Anggaran (SiLPA), region/ luas wilayah, and population on allocation of capital expenditure. This study uses secondary data Realized Budget Report/ Laporan Realisasi Anggaran in 2011, Budget of Local Revenue and Expenditure/ Anggaran Pendapatan dan Belanja Daerah (ABPD) in 2012, region data, and population data. The samples used in this study are all districs and cities in Java. The research method is a census method that takes the entire data as a sample. Testing hypothesis in this research using a multiple regression analysis. The results of the statistical tests indicates that PAD, SiLPA, and the population has positive and significant impact on the allocation of capital expenditures. DAU has negative and significant impact on capital expenditures. Meanwhile, a region has positive and insignificant effect on allocation of capital expenditure.