PENGARUH DANA ALOKASI UMUM (DAU) DAN DANA BAGI HASIL (DBH) TERHADAP PENGALOKASIAN BELANJA MODAL DI KABUPATEN CILACAP

Abstrak

This research was conducted with the aim of analyzing the effect of the General Allocation Fund (DAU), Revenue Sharing Funds (DBH) on the allocation of Capital
Expenditures. The researcher conducted research in Cilacap Regency and used secondary data in the form of Budget Realization Reports from 2011 to 2017.
Testing the hypothesis in this study using multiple linear regression analysis. The results showed that partially the DAU and DBH had an effect on the allocation of capital expenditure. Simultaneously DAU and DBH also affect the allocation of capital expenditure.
Keywords: DAU, DBH, Capital Expenditure