Pengaruh PAD dan DAU terhadap Belanja Modal di Kabupaten Kuala Kapuas

Dieky Fahreza Putra (Jurusan Ilmu Ekonomi dan Studi Pembangunan, Fakultas Ekonomi dan Bisnis Universitas Lambung Mangkurat Banjarmasin)
Saipudin Saipudin (Jurusan Ilmu Ekonomi dan Studi Pembangunan, Fakultas Ekonomi dan Bisnis Universitas Lambung Mangkurat Banjarmasin)

JIEP: Jurnal Ilmu Ekonomi dan Pembangunan
Vol 4, No 1 (2021)

Researchers used multiple linear regression analysis methods, with 2 independent variables namely PAD, and DAU, using the dependent variable Capital Expenditures. The hypotheses proposed in this study are (1) PAD and DAU partially have a significant effect on capital expenditure, and (2) PAD and DAU have a significant effect on capital expenditure. This study indicates: (1) PAD has a significant effect in the level of 0.10 and has a positive impact on Capital Expenditure in Kuala Kapuas Regency during 2005-2017. (2) DAU variable has an insignificant effect but positively impacts Capital Expenditure in Kuala Kapuas Regency. (3) PAD and DAU jointly or simultaneously have a significant effect on capital expenditure.