The purpose of this study is to determine the simutaneous and partiall effect of region’s original revenue, revenue-sharing and allocation funds on capital expenditure with the special autonomy fund as a moderating variable in districts/cities in Aceh Province. Analysis of the data in this study employs multiple linear regression with SPSS program 22 as a software tool. The results of the study show that local own-source revenue, revenue-sharing and allocation funds have simultenoes effect on capital expenditure; regional own-source revenue has a negative effect on capital expenditure; revenue-sharing affects capital expenditure, general allocation fund affects capital expenditure, special autonomy fund has a positive effect on capital expenditure; special autonomy fund moderates the effect of regional original income on capital expenditure; special autonomy fund moderates the effect of profit sharing funds on capital expenditure and finally the special autonomy fund modifies the constellation of effects of general allocation funds on capital expenditure.
Maywindlan et al. (Tue,) studied this question.