ANALISIS PENGARUH DANA ALOKASI UMUM (DAU), DANA BAGI HASIL (DBH) DAN PENDAPATAN ASLI DAERAH (PAD) TERHADAP BELANJA MODAL DI KABUPATEN SOLOK SELATAN TAHUN 2006-2021

Abstract

Regional autonomy is carried out when the area has readiness, both in terms of resources and the ability to manage the area. Local governments need to allocate funds to improve the quality of public services. The form is Capital Expenditure contained in the Regional Revenue and Expenditure Budget (APBD). Therefore, the function and role of DAU, DBH and PAD in local government, the purpose of this research is to analyze how the General Allocation Fund (DAU) affects capital expenditure simultaneously or partially in South Solok Regency, followed by the Revenue Sharing Fund (DBH). effect on Capital Expenditure simultaneously or partially in South Solok Regency. The same thing also applies to PAD to analyze Regional Original Income (PAD) which affects Capital Expenditure simultaneously or partially in South Solok Regency. This study uses multiple data regression analysis for South Solok Regency in 2006-2021 which is processed using Eviews 9 with the dependent variable being Capital and the independent variables being DAU, DBH and PAD. The results of this research indicate that the DAU has a positive and significant effect on capital expenditures. DBH and PAD have a negative effect on capital expenditures.