Pengaruh pendapatan asli daerah, dana bagi hasil, Dana Alokasi Umum, Dana Alokasi Khusus, Dan Sisa Lebih Pembiayaan Anggaran Terhadap Alokasi Belanja Modal (Studi Empiris Pada Pemerintah Provinsi di Indonesia Tahun 2015-2016)

Kumalasari, Fitriana Indah and -, Dra. Nursiam, Ak, M.H, CA (2018) Pengaruh pendapatan asli daerah, dana bagi hasil, Dana Alokasi Umum, Dana Alokasi Khusus, Dan Sisa Lebih Pembiayaan Anggaran Terhadap Alokasi Belanja Modal (Studi Empiris Pada Pemerintah Provinsi di Indonesia Tahun 2015-2016). Skripsi thesis, Universitas Muhammadiyah Surakarta.

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Abstract

This study aims to determine the effect of Locally Generated Revenue (PAD), General Allocation Fund (DAU), Special Allocation Fund (DAK), Revenue Sharing (DBH), and Financing surplus of APBD (SiLPA) to the Allocation of Capital Expenditure to the provincial government as Indonesia in 2015-2016. This research uses the data from budget realization report in 2015-2016 based on Audit report of local government financial report. Sourced from the website www.djpk.depkeu.go.id. This study uses porposive sampling method by using certain criterias that resulted 62 samples obtained from 68 provincial in Indonesia. Multiple linier regression were used for analysis by using F test, T test, and test of coefficient determination. This results of this research explains DBH and DAU significant effect on capital expenditure. While did not significantly PAD, DAK, and SiLPA to capital expenditure. Based on Coefficient determination test uses in this study, Adjusted R Square value of 0.736 or 73.6% while the rest of 0.264 or 26.4% can be explained by other factors outside the model under study.

Item Type: Karya ilmiah (Skripsi)
Uncontrolled Keywords: locally generated revenue, revenue sharing, general allocation fund, special allocation fund, realization of profit sharing fund and financing surplus and capital expenditures.
Subjects: H Social Sciences > H Social Sciences (General)
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: FITRIANA INDAH KUMALASARI
Date Deposited: 14 Nov 2018 03:48
Last Modified: 14 Nov 2018 03:49
URI: http://eprints.ums.ac.id/id/eprint/68981

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