Pengaruh Dana Alokasi Umum, Jumlah Penduduk, dan Dana Alokasi Khusus Terhadap Belanja Modal di Kabupaten Kota Daerah Istimewa Yogyakarta dan Jawa Tengah

Abstract

Changes in the development of local governance is characterized by the presence of local autonomy and fiscal decentralization, which have purpose to make every region becomes independent in conducting their regional development in the form of capital expenditure that is useful to increase the fixed assets of region. Sample of the research is using the 40 cities/districts in the province of Special Region Yogyakarta and Central Java. Regression analysis results show that the General Allocation Fund and Special Allocation Fund have significant positive effect on capital spending, while the variable of Total Population has no significant effect on capital expenditure. Thus the local government is expected to consider the General Allocation Fund and Special Allocation Fund in making public policy mainly related to capital expenditures.