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

Abstract

The purpose of the research was to analyze the influence of Region Own Source Revenue (PAD), General Allocation Fund (DAU), Specific Allocation Fund (DAK), Revenue Sharing Fund (DBH), and Financing Surplus (SiLP A) simultaneously and partially on capital expenditure in district/municipal governments in North Sumatera Province. The research used causal method The population was 30 district/municipal governments in North Sumatera Province which completed financial statement, and the samples were taken by census sampling technique with the whole population became the samples. The data were gathered by using documentary technique and secondary data were obtained from LKPD which were audited by BPK-Rl of North Sumatera. The gathered data were processed by using multiple linear regression analysis. The result of the research showed that, simultaneously, PAD, DAU, DAK, DBH, and SiLPA had significant influence on capital expenditure. Partially, the variables of PAD and DAU had positive but insignificant influence on capital expenditure, while the variables of DAK, DBH, and SiLPA had positive and significant influence on capital expenditure. Maintenance expenditure was not moderating variable and incapable of moderating the correlation of PAD, DAU, DAK, DBH, and SiLPA with capital expenditure.