Mengkaji Pengaruh Komponen Desentralisasi Fiskal terhadap Belanja Modal: Bukti Empiris dari Kota Kendari
DOI:
https://doi.org/10.37476/presed.v3i1.106Kata Kunci:
Local Own-Source Revenue, General Allocation Fund, Special Allocation Fund, Capital Expenditure, Local Government Finance, Fiscal Decentralization, Kendari CityAbstrak
This study aims to examine the effects of Local Own-Source Revenue (PAD), General Allocation Funds (DAU), and Special Allocation Funds (DAK) on capital expenditure (CE) in the Government of Kendari City. The research adopts a quantitative approach using secondary data obtained from the Kendari City Budget Realization Reports for the first to fourth quarters of 2013–2020. The data were analyzed using multiple linear regression with EViews statistical software to assess both the simultaneous and partial effects of the independent variables on capital expenditure. The results reveal that, collectively, PAD, DAU, and DAK have no significant effect on capital expenditure. However, the partial analysis shows that DAU and DAK have significant positive effects, while PAD has no significant impact. These findings indicate that the capital expenditure of the Kendari City Government remains heavily dependent on intergovernmental transfer funds rather than locally generated revenues. This suggests the need to enhance local fiscal capacity through more effective revenue mobilization strategies to strengthen regional financial independence.
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Hak Cipta (c) 2025 Proceeding of Research and Civil Society Desemination
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