ANALISIS KAPASITAS FISKAL DAN PENGARUHNYA TERHADAP ANGGARAN BELANJA MODAL ( STUDI EMPIRIS PADA PEMERINTAH KABUPATEN/KOTA DI PULAU SUMATERA PERIODE 2009 – 2013 )

Abstract

This study aims to determine the effect of Local Own Revenue, Revenue Sharing,
General Allocation Funds, Other Local Revenues, and Personnel Expenditure
affect the Capital Expenditure Budget District / City Government on the island of
Sumatera.
The population in this study is the district / city governments in Sumatra 2009-
2013. By using purposive sampling method, of 151 regencies / cities in Sumatra
obtained a sample of 122 district / city. This research is a quantitative research
using secondary data. Testing the hypothesis in this study using multiple linear
regression with t test, and the coefficient of determination. The results showed
that the Local Own Revenue, Revenue Sharing, General Allocation Funds
significant affect Budget Capital Expenditure, Other Local Revenue no effect on
the Budget Capital Expenditure, while personnel expenditure have a significant
effect but with a negative direction.