PENGARUH PENDAPATAN ASLI DAERAH TERHADAP BELANJA MODAL PADA ORGANISASI PERANGKAT DAERAH P ENGHASIL PENDAPATAN ASLI DAERAH DI KABUPATEN SIGI TAHUN 2016-2019

Abstract

The expenditure budget, especially capital expenditure, is considered important because it is related to the sustainability of government activities. Capital expenditure has not become dominant compared to other expenditures, while capital expenditure is expenditure that is closely related to efforts to improve the economy compared to other spending. The portion of the allocation of capital expenditure in the APBD is very important because the realization of capital expenditure will have a multiplier effect to move the wheels of the regional economy. The purpose of this study was to determine the effect of local revenue on the capital expenditure of OPD producing PAD in Sigi Regency. The number of samples is 32 data of realization of PAD producing OPD. The results of the study were statistically tested with Simple Linear Regression Analysis. The results of this study found that local revenue has no effect on capital expenditure with a sign value of 0.278. This happens because the PAD obtained by each OPD is still relatively low while the realization of capital expenditure from each OPD is higher so it can be seen that in financing capital expenditures, funds from PAD have not been used. PAD's inability to fund capital expenditures causes PAD to have no effect on capital expenditures.

Keyword : Capital Expenditure, Original Local Government Revenue