Electronic Theses and Dissertation

Penelitian ini bertujuan untuk mengetahui pengaruh pendapatan asli daerah, dana alokasi umum, dana alokasi khusus, dan dana bagi hasil terhadap belanja modal pada masa pandemi Covid-19. Jenis penelitian yang digunakan adalah kuantitatif dengan perolehan data sekunder berupa Laporan Realisasi Anggaran APBK 23 Kabupaten/Kota Provinsi Aceh periode 2020-2021. Pengambilan sampel digunakan dalam penelitian ini adalah seluruh populasi. Metode analisis data yang digunakan adalah metode sensus dengan analisis regresi linear berganda menggunakan aplikasi SPSS versi 26. Hasil penelitian menunjukkan bahwa (1) pendapatan asli daerah, dana alokasi umum, dana alokasi khusus, dan dana bagi hasil berpengaruh secara simultan terhadap belanja modal pada masa pandemi Covid-19, (2) pendapatan asli daerah berpengaruh positif terhadap belanja modal pada masa pandemi Covid-19, (3) dana alokasi umum berpengaruh negatif terhadap belanja modal pada masa pandemi Covid-19, (4) dana alokasi khusus berpengaruh positif terhadap belanja modal pada masa pandemi Covid-19, (5) dana bagi hasil berpengaruh positif terhadap belanja modal pada masa pandemi Covid-19.

Kata Kunci: Belanja Modal, Pendapatan Asli Daerah, Dana Alokasi Umum, Dana Alokasi Khusus, Dana Bagi Hasil

This study aims to determine the effect of regional original income, general allocation funds, special allocation funds, and profit sharing funds on capital expenditure during the Covid-19 pandemic. The type of research used is quantitative with the acquisition of secondary data in the form of APBK Realization Reports for 23 Districts/Cities of Aceh Province for the 2020-2021 period. Sampling used in this study is the entire population. The data analysis method used is the census method with multiple linear regression analysis using the SPSS version 26 application. The results of the study show that (1) regional own-source revenue, general allocation funds, special allocation funds, and profit-sharing funds have a simultaneous effect on capital expenditure during the Covid-19 pandemic, (2) Local Own Revenue has a positive effect on spending capital during the Covid-19 pandemic, (3) General Allocation Fund had a negative effect on capital spending during the Covid-19 pandemic, (4) Special Allocation Fund had a positive effect on capital spending during the Covid-19 pandemic, (5) Profit Sharing Fund had a positive effect on capital expenditure during the Covid-19 pandemic. Keywords: Capital Expenditure, Local Own Revenue (PAD), General Allocation Fund (DAU), Special Allocation Fund (DAK), Profit Sharing Fund (DBH)