Pengaruh Pendapatan Asli Daerah, Dana Alokasi Umum, Dana Alokasi Khusus, Dana Bagi Hasil dan Jumlah Penduduk terhadap Belanja Modal pada Kabupaten/Kota di Provinsi Sumatera Utara 2019-2021

Abstract

This study aims to determine the effect of regional original income, general allocation funds, special allocation funds, profit-sharing funds and population on district/city government capital spending in the province of North Sumatra 2019-2021. This research is a type of causal associative research with the research population being district/city s in the province of North Sumatra in 2019-2021, totaling 33 districts/cities. The sample is determined by means of saturated sampling technique (census) where the sample is determined when all members of the population are used as samples. The samples obtained were 32 districts/cities. The type of data used is secondary data with data collection using the documentation method. The data analysis technique used is a multiple linear analysis test.The results of the study show that partially local own-source revenue, special allocation funds and profit-sharing funds have a positive and significant effect on capital expenditure. Meanwhile, general allocation funds and population do not have a significant effect on capital expenditure. Simultaneously, all independent variables affect the district/city government capital spending in the province of North Sumatra 2019-2021.