Pengaruh Pertumbuhan Ekonomi, Pendapatan Asli Daerah, Dana Alokasi Umum, Dana Alokasi Khusus, Dana Bagi Hasil terhadap Belanja Modal di Kabupaten/Kota Provinsi Sumatera Utara Priode 2016 – 2020

Abstract

This study aims to determine the effect of Economic Growth, Regional Original Revenue (PAD), General Allocation Fund (DAU), Special Allocation Fund (DAK), and Revenue Sharing Fund on Capital Expenditure in Districts/Cities of North Sumatra registered with the Directorate General of Regional Government Fiscal Balance through the website www.djpk.kemenkeu.go.id. The research used purposive sampling, with 31 of 33 districts/cities being sampled, resulting in a total sample size of 155 over a five-year period. The data used in this study is secondary data from the Directorate General of Regional Government Fiscal Balance website at www.djpk.kemenkeu.go.id. The data analysis techniques used in this study include descriptive analysis, classical assumption testing, multiple linear regression analysis, and significance testing. The results indicate that economic growth, regional original revenue (PAD), and the General Allocation Fund (DAU) partially influence capital expenditures, while the Special Allocation Fund (DAK), and Revenue Sharing Fund (DBH) do not. Based on the research results, economic growth, regional original revenue (PAD), general allocation funds (DAU), special allocation funds (DAK), and revenue sharing funds (DBH) simultaneously influence capital expenditures.