PENGARUH PENDAPATAN ASLI DAERAH (PAD), DANA ALOKASI UMUM (DAU), DAN DANA ALOKASI KHUSUS (DAK) TERHADAP BELANJA MODAL PEMERINTAH DAERAH KABUPATEN KUANTAN SINGINGI TAHUN 2015-2019

Abstract

This study aims to determine the effect of Regional Original Revenue (PAD), General Allocation Fund (DAU), and Special Allocation Fund (DAK) on Capital Expenditure of the Kuantan Regency Government in 2015-2019. This research is descriptive by using quantitative data analysis with a causal research design. The data used in this study is secondary data in the form of Budget Realization Reports, namely Realization of Regional Original Revenue (PAD), Realization of General Allocation Funds (DAU), Realization of Special Allocation Funds (DAK) and Realization of Capital Expenditures at the Regional Government of Kuantan Singingi Regency Office (BPKAD).  Regional Asset Financial Management Agency 2015-2019. Data were collected using documentation and library methods. Data analysis was carried out using the Multiple Linear Regression method with the help of SPSS Version 25 software. In this study using 4 variables, the independent variables are Regional Original Income (PAD) (X1), General Allocation Fund (DAU) (X2), Special Allocation Fund ( DAK) (X3), and Capital Expenditure (Y) as the dependent variable.               The results of this study indicate that partially Regional Original Income (PAD) has a positive and significant effect on the Capital Expenditure of the Kuantan Singingi Regency Government by 72%, so that the Regional Original Income (PAD) increases and the Capital Expenditure of the Kuantan Singingi Regency Government also increases. Likewise, the General Allocation Fund (DAU) has a positive and significant effect on Capital Expenditure of the Kuantan Singingi Regency Government by 60%, so the increase in the General Allocation Fund (DAU) will encourage large expenditures to finance activities, while the Special Allocation Fund (DAU) DAK) Also has a positive and significant effect on the Capital Expenditure of the Kuantan Singingi Regency Government by 73% so that the Special Allocation Fund (DAK) helps finance and fund special activities. Simultaneously Local Original Revenue (PAD), General Allocation Fund (DAU), Special Allocation Fund (DAK) to the Capital Expenditure of the Kuantan Singingi Regency Government is 90.2%. So that the Capital Expenditure of the Kuantan Singingi Regency Government can be said to be good.