Analysis of Regional Original Income and Grant Expenditures Central Kalimantan Province Regional Expenditures

Abstract

This study aims to analyze the effect of local revenue and grant spending on regional spending in Central Kalimantan Province. The object of research is the Central Kalimantan Provincial Budget (APBD) taken from 2015-2019. By using multiple linear regression research methods, the results show: (a) local revenue has an effect on regional spending, (b) grant expenditure has no effect on regional expenditure, (c) regional revenue and grant expenditure have a simultaneous effect on regional spending.