Pengaruh Pendapatan Asli Daerah (Pad) Terhadap Belanja Modal Pada Badan Pengelolaan Keuangan Dan Aset Daerah Kota Bandar Lampung Tahun 2019-2023

Abstract

Abstract

This study aims to analyze the influence of Local Own-Source Revenue (Pendapatan Asli Daerah, PAD) on Capital Expenditure at the Regional Financial and Asset Management Agency (BPKAD) of Bandar Lampung City from 2019 to 2023. Using a quantitative descriptive associative approach, secondary data from annual financial reports, including APBD and budget realization reports, were analyzed through simple linear regression. The results show that PAD has a significant positive effect on capital expenditure, with a coefficient of 0.267. The coefficient of determination (R²) value of 0.194 indicates that 19.4% of the variation in capital expenditure can be explained by PAD. This highlights the important role of PAD in financing capital expenditure to support regional development and improve public services. The study recommends that BPKAD Bandar Lampung optimize financial management and maximize PAD potential to sustain infrastructure development effectively.

Keywords: Local Own-Source Revenue, Capital Expenditure, Regional Finance, Bandar Lampung, Public Service