FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP BELANJA MODAL (Studi Kasus Pemerintah Kabupaten/Kota di Provinsi Jawa Tengah Tahun 2015-2017)
This study aimed to analyze the factors that influence capital expenditure. The independent variables in this study are Local Own Source Revenue, General Allocation Funds, Special Allocation Funds, Surplus of financing Budget. The population in this study is a report on the realization of the budget of all regencies / cities in Central Java province obtained from the Semarang City Central Bureau of Statistics (BPS) and the Indonesian Supreme Audit Agency (BPK) Representative of Central Java Province in 2015-2017. The samples included in this study were 105 data using the census method. The data analysis method used in this study is descriptive analysis and multiple linear regression analysis. The results of this study indicate that local own source revenue has a positive and significant effect on capital expenditure, general allocation funds have a positive and not significant effect on capital expenditure, special allocation funds have a positive and significant effect on capital expenditure, Surplus of financing Budget has a positive and insignificant effect on spending capital.