Kusumawardhani, Saraswati Nur (2026) PENGARUH PENDAPATAN ASLI DAERAH (PAD), DANA ALOKASI UMUM (DAU), DAN DANA ALOKASI KHUSUS (DAK) TERHADAP BELANJA MODAL DENGAN RASIO KEMANDIRIAN KEUANGAN DAERAH SEBAGAI VARIABEL MODERASI PADA PEMERINTAH KABUPATEN/KOTA DI PROVINSI JAWA TIMUR. S1 thesis, Universitas PGRI Madiun.
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Abstract
This study aims to analyze the effect of Local Own-Source Revenue (PAD), General Allocation Fund (DAU), and Special Allocation Fund (DAK) on Capital Expenditures, with the Local Financial Autonomy Ratio as a moderating variable, for regency and city governments in East Java Province for the period 2019–2025. The sampling technique used was saturation sampling, so all 38 regency and city governments in East Java Province were included in the study sample. The study period covered 2019–2025 with a total of 266 observations, which were reduced to 235 observations after outliers were removed. Data analysis was conducted using multiple linear regression and Moderated Regression Analysis (MRA). The results indicate that Local Original Revenue (PAD) and General Allocation Funds (DAU) have a positive and significant effect on Capital Expenditures, whereas Special Allocation Funds (DAK) do not have a significant effect on Capital Expenditures. The results of the moderation variable test indicate that the Local Financial Autonomy Ratio moderates the effects of Local Own-Source Revenue (PAD) and General Allocation Funds (DAU) on Capital Expenditures, but does not moderate the effect of Special Allocation Funds (DAK) on Capital Expenditures. The findings of this study indicate that improving local fiscal capacity through the optimization of Local Own-Source Revenue (PAD) and the effective utilization of the General Allocation Fund (DAU) can increase the allocation of Capital Expenditures, whereas the effect of the Special Allocation Fund (DAK) on Capital Expenditures is still influenced by usage regulations set by the central government.
| Item Type: | Thesis/Skripsi/Tugas Akhir (S1) |
|---|---|
| Kata Kunci: | Kata Kunci: Pendapatan Asli Daerah, Dana Alokasi Umum, Dana Alokasi Khusus, Belanja Modal, Rasio Kemandirian Keuangan Daerah. Keywords: Local Own-Source Revenue, General Allocation Fund, Special Allocation Fund, Capital Expenditures, Local Financial Autonomy Ratio. |
| Subjects: | A Social Sciences > HG Finance A Social Sciences > HJ Public Finance |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | KUSUMAWARD NUR SARASWATI |
| Date Deposited: | 21 Oct 2026 01:27 |
| Last Modified: | 21 Oct 2026 01:27 |
| URI: | http://eprint.unipma.ac.id/id/eprint/10520 |
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