ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI ALOKASI BELANJA MODAL DALAM MENUNJANG APBD (Studi Empiris Pada Pemerintah Kabupaten/Kota di Provinsi Riau Tahun 2012 – 2014 )
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This study examined the influence of General Allocation Fund (DAU), Special Allocation Fund (DAK), Shared Fund (DBH), Local Revenue (PAD) to the Capital Expenditure, an empirical study on Regency / City in the province of Riau. The population in this study is district / municipality located in Riau Province in 2012-2014. This study uses secondary data such as Revenue Budget Realization Report and Expenditure District / City in Riau Province in 2012-2014. Testing the hypothesis in this study using multiple linear regression ttest, F and coefficient of determination. The result showed that Revenue Shared (DBH) Fund positive effect on Capital Expenditure. While the General Allocation Fund (DAU), Special Allocation Fund (DAK), Local Revenue (PAD) does not signifificantly influence Capital Expenditure.