Influence of Regional Original Income, Allocation Fund general, Number of Population, and Area to the Allocation of Capital Expenditure Budget

An increase in capital expenditure is important because improved infrastructure and facilities will increase community productivity so that it can also increase regional revenues. This study aims to find empirical evidence of the effect of local revenue, general allocation funds, population, and area on the allocation of the capital expenditure budget. The population in this study is Regency/City in Central Java during 2018-2020. The sample in this study was taken using a purposive sampling technique, which obtained a sample of 105 districts/cities in Central Java during 2018-2020. The data analysis technique used multiple linear regression analysis. The results of this study prove that local revenue, general allocation funds, population