Pengaruh Dana Alokasi Umum dan Dana Alokasi Khusus terhadap Belanja Modal Pemerintah Kabupaten Asahan

Abstract

The expenditure budget, especially capital expenditure is considered important because it relates to the continuity of government activities. Capital Expenditure is one part of the regional expenditure which is used in purchasing or procuring tangible fixed assets that have a benefit value of more than twelve months used in infrastructure development and provision of public facilities. Regional Revenue and Capital Expenditures influence each other. The purpose of this study was to determine the General Allocation Fund and the Special Allocation Fund for Capital Expenditures of the Regional Government of Asahan Regency and the method used in determining the sample in this study was the SPSS method. The analytical tool used in this study is multiple linear regression analysis. The results of this study found that the General Allocation Fund and the Special Allocation Fund had a positive effect on the Capital Expenditure of the Regional Government of Asahan Regency.