Ramadhayani, Dwi Nur and , Drs. Yuli Tri Cahyono , M.M., Akt., CA (2018) Pengaruh Pendapatan Asli Daerah (PAD), Dana Alokasi Umum (DAU), Dana Alokasi Khusus (DAK), dan Sisa Lebih Pembiayaan Anggaran(SiLPA)terhadap Belanja Modal pada Tahun 2013-2015 (Studi empiris pada Kabupaten/Kota di Jawa Tengah). Skripsi thesis, Universitas Muhammadiyah Surakarta.
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Abstract
To implementing the Fiscal Decentralization for increasing the needs and the services, especially in the public sector, an authority is granted to Local Government as an effort to provide a capital expenditure allocation for the establishment in the various sectors in each region in Indonesia. This study aims to examine the Locally-generated Revenue (PAD), General Allocation Fund (DAU), Specific Allocation Fund (DAK) and the Financing Surplus (SILPA) towards the Capital Expenditures (BM). The data sampling of this study were from 29 districts and 6 cities in the province of Central Java, Indonesia and the saturated sampling method was used in the collecting data method. The Government data is inthe form of secondary data in the APBD Realization statement of central Java Governance in the 20132015. The analysis method has been done by using multiple linear regressions. The results of this study showed that the Locally-generated Revenue (PAD), General Allocation Fund (DAU), Specific Allocation Fund (DAK) affected the Capital Expenditure (BM), while the Financing Surplus(SiLPA) has no effect on the Capital Expenditure (BM). Keywords: locally-generated revenue, general allocation fund, specific allocation fund, financing surplus, capital expenditure.
| Item Type: | Karya ilmiah (Skripsi) |
|---|---|
| Uncontrolled Keywords: | Keywords: locally-generated revenue, general allocation fund, specific allocation fund, financing surplus, capital expenditure. |
| Subjects: | H Social Sciences > H Social Sciences (General) |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | DWI NUR RAMADHAYANI |
| Date Deposited: | 13 Jul 2018 04:00 |
| Last Modified: | 13 Jul 2018 04:00 |
| URI: | http://eprints.ums.ac.id/id/eprint/63294 |
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