PENGARUH DANA ALOKASI KHUSUS (DAK), DANA ALOKASI UMUM (DAU) DAN PENDAPATAN ASLI DAERAH (PAD) TERHADAP BELANJA MODAL PADA PEMERINTAH DAERAH KABUPATEN/KOTA DI PROVINSI SULAWESI TENGAH

Unika Oktaviani Damau. The Effect of Specific Allocation Fund, General Allocation Fund and Local Government Revenue of Capital Expenditures at The Regional Government of Regency/City in Central Sulawesi Province, under the guidance of Harifuddin Thahir and Muh. Yunus Kasim. This research aims to determine the effect of specific allocation funds, general allocation funds, and local government revenue of capital expenditures at the regional government of regency/city in Central Sulawesi Province. The research objects consisted of 13 regencies/cities in Central Sulawesi. The analytical method used was descriptive statistics using panel data. The sample in this research involved all regencies and cities in Central Sulawesi over a five-year period, from 2015-2019. The results show that the specific allocation fund and local government revenue have a positive effect on capital expenditures at the regional government of regency/city in Central Sulawesi Province. While for general allocation funds, it negatively affects capital expenditures at the government of regency/city in Central Sulawesi Province.

Keywords: Specific Allocation Funds, General Allocation Funds, Local Government Revenue, Capital Expenditures.