PENGARUH PENDAPATAN ASLI DAERAH DAN DANA ALOKASI UMUM TERHADAP BELANJA MODAL DAN PERTUMBUHAN EKONOMI SEBAGAI VARIABEL MODERATING PADA KABUPATEN/KOTA PROVINSI KEPULAUAN RIAU TAHUN 2013-2017
This study aims to examine the effect of Regional Original Revenue (PAD) and the General Allocation Fund (DAU) on Capital Expenditures and Economic Growth as a Moderating Variable in Riau Islands Province / City in 2013-2017. The population in this study were all regencies / cities in Riau Islands Province in 2013-2017. The research sample was determined using the full sampling method so that 5 districts and 2 cities were sampled. Sources of data in this study are secondary data sourced from http://www.djpk.kemenkeu.go.id, Central Bureau of Statistics (BPS). The method used in this research is using quantitative research methods using Classical Assumption techniques, MRA with SPSS. The results of the study can be concluded that (1) Regional Original Revenue has a positive and significant effect on capital expenditure. (2) General Allocation Funds do not have a negative and not significant coefficient on capital expenditure. (3) Economic growth influences the negative and significant coefficient on capital expenditure. (4) Economic Growth is able to moderate Regional Original Revenue to Capital Expenditures (5) Economic Growth is able to moderate General Allocation Funds towards Capital Expenditures. (6) Regional Original Revenues and General Allocation Funds simultaneously (simultaneously) affect Capital Expenditures in Regency / City of Riau Islands Province in 2013-2017.