Abstract: PAD is suspected not always a linear effect on capital spending, however it is caused by contingency factors including DAK and SILPA. This study aims to acknowledge PAD influence on capital expenditure as well as to find out the moderation role of DAK and SILPA to the effect of PAD on capital expenditure. This study includes 9 district/city budget years 2014 to 2018 by 45 observations. The sampling method used is saturated samples. This research based on secondary data, secondary data obtained from the Central Bureau of Statistics. This study used analysis technique Moderated Regression Analysis. Based on the results of analysis, it shows that PAD has positive effect on capital spending. DAK PAD can not moderate influence on capital expenditure, this is due to the low proportion of DAK in the District / City of Bali Province. SILPA can moderate the effect of PAD in capital expenditure.
Keywords: DAK, SILPA, PAD, Capital Expenditure.
Title: Moderation of Special Allocation Fund and Financing Surplus Budget to Influence Local Revenue on Capital Expenditure District/City in the Province Bali
Author: Kadek Tania Ayu Widyawati, A.A.N.B. Dwirandra, I Wayan Pradnyantha Wirasedana, I Ketut Sujana
International Journal of Management and Commerce Innovations
ISSN 2348-7585 (Online)
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