Analisis Faktor-Faktor yang Mempengaruhi Belanja Pemeliharaan dengan Belanja Modal sebagai Variabel Moderating pada Pemerintah Kabupaten dan Kota di Provinsi Sumatera Utara

Abstract

The pupose <?f this study was to test and to analyze the influence of general allocation jimd, revenue sharing fund, regional generated revenue, and fixed asset value with capital expenditure as moderating variable on maintenance expenditure in the district and municipal governments in North Sumatera Province. This study used causal method. The population was 33 d;stricts and municipal in North Sumatera Province, and 30 of them which fulfilled the criteria were used as the samples, taken by using purposive sampling technique. The data were gathered by conducting documentary study, using secondary da.ta which consisted of general allocation fond, revenue sharing fond, regional generated revenue, capital expenditure, maintenance expenditure, and fixed asset value in the period of 2012-2014 were_ obtained.from BPK-RI Office of North Sumatera Province Representative. The hypothesis was tested by using multiple regression analysis. The result of this study showed that simultaneously, general allocation jimd, revenue sharing fond, regional generated revenue, and fixed asset value had signtficant influence on maintenance expenditure. Partially, general allocation fund, revenue sharing fimd, regional generated revenue had positive and significant infl.uence on maintenance expenditure, while fixed asset value had negative and not significant influence on maintenance expenditure. Capital expendUure as moderating variable could moderate the correlation of general allocation fond, revenue sharing fund, regional generated revenue, and fixed asset value to maintenance expenditure.