“…According to (Hairiyah et al, 2018); (Eksandy et al, 2015) DAU has an impact on capital expenditure, in contrast to (Syukri and Hinaya, 2019); (Samudra and Sugeng, 2020) who found that the DAU had no impact on capital expenditures. According to (Ocean and Sugeng, 2020); (Hairiyah et al, 2018) DAK has an impact on capital expenditure, unlike (Syukri and Hinaya, 2019); (Eksandy et al, 2015) who say otherwise. According to (Perdana et al, 2020); (Indrayani & Khairunnisa, 2018) economic impact on capital expenditure, in contrast to (Enre, 2020); (Indriaswari, 2017) which states otherwise.…”