Pengaruh Pendapatan Asli Daerah, Dana Bantuan Operasional Sekolah, Dana Alokasi Khusus, Dana Alokasi Umum dan Dana Bagi Hasil terhadap Belanja Modal Pada Pemerintah Kabupaten/Kota Provinsi Sumatera Utara Tahun 2022–2024

Abstract

This study aims to examine the effect of Regional Original Revenue (PAD), School Operational Assistance Fund (BOS), Special Allocation Fund (DAK), General Allocation Fund (DAU), and Revenue Sharing Fund (DBH) on capital expenditure in district/city governments in North Sumatra Province for the 2022-2024 period. The background of this study is based on the importance of capital expenditure allocation in supporting sustainable regional development. This type of research is quantitative, using secondary data in the form of Regional Financial Reports (LKPD) obtained from the official DJPK website. Hypothesis testing was conducted using panel data regression methods with the help of the Eviews application. The results show that PAD, DAK, and DBH have a positive effect on capital expenditure. Meanwhile, DAU has a negative effect on capital expenditure. In addition, BOS Funds do not have a significant effect on capital expenditure. These findings indicate that PAD and the management of central transfer funds play a significant role in capital expenditure. This is an important strategy in improving regional development.