Factors Affecting The Growth Of Regional Revenue In The District/City Of North Sumatera

This study aims to examine and analyze the effect of capital expenditures, the general allocation fund, revenue-sharing, and region own transfer fund towards the growth of the local source revenue with population as moderating variable. This is a causal study. The population used in this study is all of the regencies / cities in North Sumatra, which is 33 in total. The data used is secondary data. Multiple linear regression is used to test and analyze the effect of capital expenditures, the general allocation fund, revenue-sharing, and transfer fund toward the growth of region own source revenue. Residual test is used to test and analyze the number of inhabitants as moderating variable. The results showed that capital expenditure, general allocation fund, revenue-sharing, region own transfer fund simultaneously and partially have positive and significant effects on the growth of local source revenues. Partially, only general allocation fund and region own transfer funds have positive and significant effect, whereas capital expenditure and revenue sharing don't have positive and significant effect. The number of inhabitants as a moderating variable can moderate the relationship between capital expenditures, general allocation fund, revenue sharing, and region own transfer fund.