The Effect of Personnel Expenditure and Capital Expenditure on Districts/Cities Own-source Revenue in East Kalimantan

The problem in the study is whether personnel expenditure and capital expenditure have an influence on local revenue. This study aims to determine and analyze the effect of personnel expenditure and capital expenditure on local revenue (PAD) in districts / cities in East Kalimantan. By using multiple linear analysis methods. The data used in this study are secondary data. The data source comes from the Local Government Budget (APBD) document of 10 governments in East Kalimantan province. The type of data used in this study is Quantitative data and assisted by the SPSS program. The results showed: 1) Partially, Personnel Expenditure has no influence on local revenue. 2) Partially, capital expenditure has a significant effect on local revenue. 3) Simultaneously (F-test) personnel expenditure and capital expenditure have an effect on local revenue of all districts / cities in East Kalimantan Province in 2018-2022