PENGARUH PENDAPATAN ASLI DAERAH DAN DANA PERIMBANGAN TERHADAP BELANJA MODAL (Studi pada Pemerintah Kabupaten/Kota di Provinsi Banten Tahun 2016-2023)

THE INFLUENCE OF LOCAL OWN-SOURCE REVENUE AND EQUALIZATION FUNDS ON CAPITAL EXPENDITURE (Study on Regency/City Government in Banten Province Year 2016-2023) By : Amalia Fitri Nurunisa 193403021 Guide I Guide II : Prof. Dr. H. Dedi Kusmayadi S.E., M.Si., Ak., CA., CRA., CRP., ACPA., CPA., CSBA., Asean CPA. : H. Tedi Rustendi S.E., M.Si., Ak., CA., Asean CPA. This study aims to determine: (1) Local Revenue, Balance Fund and Capital Expenditure in Regency / City Governments in Banten Province in 2016-2023. (2) The partial effect of Local Original Revenue and Balance Fund on Capital Expenditure in Regency / City Governments in Banten Province in 2016-2023. (3) The joint effect of Local Original Expenditure and Balance Fund on Capital Expenditure in Regency / City Governments in Banten Province in 2016-2023. The data used is secondary data in the form of annual reports of Provinces and Districts / Cities. The method used in this research is an associative method with a quantitative approach. The analysis used is data panel regression analysis with the EViews 10 tool. The results of this study indicate that (1) Regional Original Revenue, Balance Funds and Capital Expenditure have increased every year, but in 2020 there was a slight decrease. (2) Regional Original Revenue and Balance Fund together have a significant effect on Capital Expenditure. (3) Partially, local revenue has a significant positive effect on capital expenditure. Equalization Fund has no significant effect on Capital Expenditure.

Keywords : Local Revenue, Balance Fund, Capital Expenditure