Pengaruh Retribusi Daerah dan Dana Alokasi Khusus Terhadap Belanja Modal Pada Kabupaten/Kota di Provinsi Jawa Barat

Suryanti, Maria Yenivadia
Halimah, Imar

Jurnal Portofolio: Jurnal Manajemen dan Bisnis
Vol. 4 No. 3 (2025): Manajemen Pemerintahan Dalam Alokasi Dana dan Pemasukkan Daerah

This study aims to determine and analyze the effect of blood levy and Special Allocation Fund (DAK) on capital expenditure. This study uses a sample of districts / cities in West Java Province contained in the Central Statistics Agency (BPS) in 2019-2023. The sample technique used was purpose sampling, where from 27 districts / cities a sample of 18 districts was obtained for 5 years so that a total of 90 data samples were obtained. The analysis used is panel data regression analysis using a fixed effect model. The results obtained show that simultaneously local retribution and the Special Allocation Fund have a significant effect on capital expenditure. Personally, local retribution and Special Allocation Fund have a positive and significant influence on capital expenditure