THE EFFECT OF ORIGINAL LOCAL GOVERNMENT REVENUE AND SPECIAL ALLOCATION FUNDS ON CAPITAL EXPENDITURE OF BANDUNG CITY IN 2008-2018

Authors

  • DeaNindiaSalsabila
  • Irma Nurhaniza
  • Nopiyani
  • Tri Apriyanty
  • Daniel Nababan

Abstract

This study aims to determine whether partially and simultaneously local original income and
special allocation funds affect capital expenditure in the city of Bandung in 2008-2018. The
factors tested in this study are regional original income and special allocation funds as an
independent variable, while capital expenditure as the dependent variable.
The research method used in this study is the explanatory method. The population in this
study is the report of the realization of the Bandung City Government budget. The sampling
technique used in this study is non probability sampling with a purposive sampling method,
so the sample in this study is the realization report of the Bandung City Government budget
for 11 years from 2008-2018. In addition, data analysis used in this study is multiple linear
regression analysis at a significance level of 5%. The program used in analyzing data uses
Eviews 9.
The results showed that partially the original regional income affected capital expenditure
and special allocation funds affected capital expenditure. Simultaneously, regional ownsource revenues and special allocation funds influence capital expenditure.

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Published

2020-12-13

How to Cite

DeaNindiaSalsabila, Irma Nurhaniza, Nopiyani, Tri Apriyanty, & Daniel Nababan. (2020). THE EFFECT OF ORIGINAL LOCAL GOVERNMENT REVENUE AND SPECIAL ALLOCATION FUNDS ON CAPITAL EXPENDITURE OF BANDUNG CITY IN 2008-2018. PalArch’s Journal of Archaeology of Egypt / Egyptology, 17(5), 1008-1023. Retrieved from https://www.archives.palarch.nl/index.php/jae/article/view/2948