Kembali | Vol 7, No 3 (2018)
Article
Filma Ayu Dian Palupi dan Sulardi
Abstract
The aim of this study is to examine and find scientific evidence about the impact into changing in original local government revenue, general allocation grant, special allocation fund, and unspent funds toward the changing in the allocation of capital expenditure on districts/cities in Indonesia. The sample of this study are the regencies in Indonesia are taken by purposive sampling method. The population of this research are all districts/cities in Indonesia during 2015-2016. The analysis method that appropriate in this study is multiple linier regressions. The result of the data test proves that the changing of original local government revenue does not affect in the changing of capital expenditure allocation, the changing of general allocation grant negatively affected the changing of capital expenditure allocation, the changing of special allocation fund has positive effect to the changing of capital expenditure allocation, and the changing of unspent funds have positive effect to the changing of capital expenditure allocation. The conclusion of this study can be used as a material consideration and reference in making a budget by the local government in order to achieve an effective and efficient budget, and can optimize the potential of the region, especially for public services. Meanwhile, for the regulator (government) this research can be become a consideration in determining the policies related to changes in budget, especially changes in the allocation of capital expenditure in the regencies to improve the welfare of the community. This study differs from prior research which using only local government budget changes in the same year without involving the realization.
Keywords
Original Local Government Revenue, General Allocation Grant, Special Allocation Fund, unspent funds, and Capital Expenditure
