Pengaruh Pendapatan Asli Daerah, Dana, Alokasi Umum, Dana Alokasi Khusus, Dana Bagi Hasil, dan Sisa Lebih Pembiayaan Anggaran terhadap Alokasi Belanja Modal (Studi Empiris pada Kabupaten/Kota Provinsi Jawa Timur Tahun 2015-2016)

Prasetyo, Ikhwan and , Dra. Mujiyati, M.Si (2019) Pengaruh Pendapatan Asli Daerah, Dana, Alokasi Umum, Dana Alokasi Khusus, Dana Bagi Hasil, dan Sisa Lebih Pembiayaan Anggaran terhadap Alokasi Belanja Modal (Studi Empiris pada Kabupaten/Kota Provinsi Jawa Timur Tahun 2015-2016). Skripsi thesis, Universitas Muhammadiyah Surakarta.

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Abstract

This study aims to determine the effect of Local Revenue (PAD), General Allocation Funds (DAU), Special Allocation Funds (DAK), Revenue Sharing Funds (DBH), and Budget Financing Surplus (SiLPA) on the allocation of Capital Expenditures for provincial governments in Indonesia in 2015-2016. The data used in this study are in the form of District / City Government Financial Reports (LKPD) which have been audited by the BPK for 2015-2016 and the Regional Revenue and Expenditure Budget (APBD) starting from 2015-2016. Directorate General of Fiscal Balance of the Ministry of Finance of the Republic of Indonesia, www.djpk.depkeu.go.id. This data uses the Financial Statements of all East Java Districts / Cities. Testing the hypothesis used is multiple linear regression analysis with t test, f test, and coefficient of determination. The results of the study state that PAD, DAK, and DBH have a significant influence on capital expenditure. Whereas DAU, and SiLPA have no significant effect on capital expenditure. The test results of the coefficient of determination using the Adjusted R Square value of 0.751 or 75.1% while the remaining 0.249 or 24.9% can be explained by other factors outside the model studied.

Item Type:	Karya ilmiah (Skripsi)
Uncontrolled Keywords:	regional original income, general allocation funds, special allocation funds for profit sharing funds, silpa and capital expenditure.
Subjects:	H Social Sciences > H Social Sciences (General) H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	IKHWAN PRASETYO
Date Deposited:	11 May 2019 06:18
Last Modified:	11 May 2019 06:18
URI:	http://eprints.ums.ac.id/id/eprint/72718

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