PENGARUH RASIO KEUANGAN DAERAH, DANA ALOKASI UMUM (DAU) DAN PENDAPATAN ASLI DAERAH (PAD) TERHADAP ALOKASI BELANJA MODAL (Studi Empiris pada Kabupaten/Kota Provinsi Riau Tahun 2013-2017)

Abstract

This research was examined the influence of Local Government Financial Ratio,
General Allocation Funds And Regency Own Revenue to Capital Expenditure At
Kabupaten/Kota On Riau Province At Years 2013-2017. The population in this study are
all Kabupaten/Kota at Riau Province. This research is included in quantitative research.
The type of data used in this study is secondary data from Laporan Rencana Anggaran
(LRA) of the aforementioned Kabupaten/Kota on Riau Province and data derived from
the Dirjen Perimbangan Keuangan Pemerintah Daerah website www.djpk.depkeu.go.id,
sampling is done by the method of purposive sampling is the technique of sampling with
certain considerations. The total sample in this study are 11 Kabupaten/Kota. These data
were analyzed using multiple regression analysis with SPSS Version 17. The results of
this study showed that Local Government Financial Ratio affects Capital Expenditure
with significant value 0,006, so the conclusion Hypothesis 1 accepted, General Allocation
Funds affects Capital Expenditure with significant value 0,015, so the conclusion
Hypothesis 2 accepted and Regency Own Revenue affects Capital Expenditure with
significant value 0,000, so the conclusion Hypothesis 3 accepted.
Keywords : Capital Expenditure, Local Government Financial Ratio, General
Allocation Funds, Regency Own Revenue