Effect of Revenue and General Allocation Fund of Capital Expenditures in the Economic Growth as Moderator Variable. Case of Indonesia
Effect of Revenue and General Allocation Fund of Capital Expenditures in the Economic Growth as Moderator Variable. Case of Indonesia

Summary/Abstract: This study aims to determine the factors that influence the allocation of the capital expenditure in the District / City of North Sumatra and Aceh. This study has a sample of 36 districts /cities in North Sumatra and Aceh from 2012-2015. Sample selection is done by purposive sampling method. The data used in this research is secondary data, reports on realization of the Budget Revenue and Expenditure published through the website www.depkeu.djpk.go.id and www.sumut.bps.go.id. The analysis model used is multiple linear regressions with Ordinary Least Square method is carried out with the aid of a computer program EViews version 7.0. The results of this study indicate that all independent variables, namely the Local Revenue and the General Allocation Fund simultaneously significant effect on Capital Expenditure. Partially General Allocation Fund positive and significant impact on Capital Expenditure but local revenue was not positive and significant impact on Capital Expenditure. Economic growth is not fully able to moderate (strengthen / weaken) the relationship between the Local Revenue and the General Allocation Fund to the Capital Expenditure Government of Regency/City in the province of North Sumatra and Aceh province in 2012-2015

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