The Effect Of Local Revenue And General Allocation Funds On Capital Expenditure

Anisa Tasya

doi:10.47663/abep.v10i1.439

Anisa Tasya Sekolah Tinggi Ilmu Ekonomi Eka Prasetya

DOI: https://doi.org/10.47663/abep.v10i1.439

Keywords: Capital Expenditure; Regional Original Income; General Allocation Fund;

Abstract

This study aims to determine the effect of Regional Original Income and General Allocation Funds on Capital Expenditures in Medan City. This study uses quantitative data and the data source is secondary data. The object of analysis and observation in this study is the Medan City Regional Financial and Asset Management Agency for the 2016-2020 period. From the population, using the saturated sample technique andthenumber of samples for 12 monthsfor 5 periods,namely the 2016-2020 period, totaling 60 samples. The results of the study partially show that there is a significant and significant effect of Regional Original Income on Capital Expenditures. Based on this, hypothesis 1 (first) in this study is accepted. The results of the study partially show that there is a significant effect of the General Allocation Fund on Capital Expenditures. Also, hypothesis 2 (second) in this study is accepted. The results of the research simultaneously that there is a significant effectof Regional Original Revenue and General Allocation fund so the hypothesis 3 (third) in this study is accepted.

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