ANALYSIS OF CAPITAL EXPENDITURES IN WEST JAVA PROVINCE BASED ON REGIONAL GENUINE REVENUE, GENERAL ALLOCATION FUNDS AND SPECIAL ALLOCATION FUNDS
This study aims to get empirical evidence about the effect of Original Local Government Revenue, General Allocation Funds, and Special Allocation Funds on Capital Expenditures in West Java Province in 2018 and 2019. The method used in this research is descriptive research using verification and quantitative data analysis. The population in this study were all regencies/cities in West Java Province, amounting to 27 regencies/cities. The data collection technique used is the documentation method by searching, processing, and recording data related to this research. The data obtained were analyzed using classical assumption test, coefficient of determination analysis, regression analysis, and hypothesis testing (t-test and F-test). The partial results indicate that the Original Local Government Revenue affects Capital Expenditure. Meanwhile, General Allocation Fund and Special Allocation Fund do not affect Capital Expenditure. Based on the simultaneous results, it shows that Original Local Government Revenue, General Allocation Funds, and Special Allocation Funds significantly affect Capital Expenditures in West Java Province.
Original Local Government Revenue, General Allocation Fund, Special Allocation Fund, and Capital Expenditure