This study aims to determine the effect of Revenue, the Special Allocation Fund , and the Revenue Sharing Fund of the Capital Expenditure partially and simultaneously on the Samarinda city government during the period of 2008 to 2014. The research method used is quantitative method using data secondary obtained from the Financial Management Board and Asset city of Samarinda. Data collection method used is documentation. Analysis of this study is multiple linear regression analysis using SPSS . The results showed that partially Regional Income and Special Allocation Fund significantly influence Capital Expenditure, while the Revenue Sharing Fund no significant effect on Capital Expenditure. Simultaneously Revenue, the Special Allocation Fund , and the Revenue Sharing Fund significant effect on Capital Expenditure
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