Abstract: The purpose of this study was to analyze the influence of Local Own-source, General Allocation Fund, Special Allocation Funds and Local Own-Surplus Budget Surplus Regency / City Capital Expenditures in Bali Province and detect whether there was a Flypaper Effect in its funding. The population of this study is all regencies / cities in Bali Province. The sampling technique in this study used a saturated sample technique. The method of data collection uses the method of non-participant observation. The analysis technique used is multiple linear regression analysis.
The results of this study indicate that Local Own-source and Special Allocation Funds have a positive and significant effect on Capital Expenditures. This means that Regencys / Cities in Bali Province tend to use Local Own-source and Special Allocation Funds to fund Mobal Expenditures. The General Allocation Fund has a negative effect and significant Special Allocation Funds and Budget Surplus have positive effects but significant Special Allocation Funds. This means that the General Allocation Fund and Budget Surplus tend to be used to finance other expenditures outside of Capital Expenditures. In the Capital Expenditure funding also the Special Allocation Funds occurs the phenomenon of Flypaper Effect because the influence of Local Own-Local Own-source sources Capital Expenditures are greater than other variables.
Keywords: local own-source, general allocation fund. special allocation funds, budget surplus, flypaper effect, capital expenditure.
Title: The Influential Factors on Capital Expenditure of Regency/City in Bali Province 2013-2017
Author: Gede Edy Ekaputra, A.A.N.B. Dwirandra
International Journal of Management and Commerce Innovations
ISSN 2348-7585 (Online)
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