Detail Cantuman

The policy of regional autonomy has brought major changes in the pattern of regional governance. The local government is required to maximize its potential in managing the government, because with this regional autonomy the regional government has a more dominant role than before. In regional autonomy the regional government is required to have a real development program that is felt in the community, including by prioritizing capital expenditure.
This study aims to examine the effect of Regional Original Revenues, General Allocation Funds and Special Allocation Funds on Capital Expenditures in Bandung Regency Government in 2008-2017.
Research basically to show the truth and the solution of what was studied to achieve these goals, carried out an appropriate and relevant method for the purpose under study. In this study the research method used is the verification method (quantitative). Quantitative research methods have characteristics associated with numerical data and are objective. The analytical model used in this study is multiple linear regression. The data of this study are secondary data, namely data from the Bandung District Financial Board, which is in the form of a report on the realization of the regional income and expenditure budget for the period 2008 - 2017.
Based on the F test, it can be concluded that the variables of original regional income, general allocation funds and special allocation funds simultaneously influence capital expenditure. Furthermore, the results of the t test show that the original regional income variable does not significantly influence capital expenditure, general allocation funds have a significant effect on capital expenditure and special allocation funds have no significant effect on capital expenditure.