The Effect of Changes in Funds Budget for Results Against the Changes in Capital Expenditure Budget in District / City in Aceh Province

Abstract

This study aims to find out how the effect of changes in revenue sharing budget on changes in capital expenditure in Districts / Municipalities in Aceh Province. The population in this study is financial report of Local Government which obtained from the data expenditure budget in the form of data on revenue-sharing and capital expenditure in 23 District / Municipalities in Aceh from 2014 to 2016 with total population of 69 LKPD. This method using linear regression analysis as a method of data analysis results of this study demonstrate profit sharing funds (PROFIT SHARING FUNDS (DBH)) Budget Changes affect the Capital Expenditure Budget Changes in District/ Municipalities in