Pengaruh Pendapatan Asli Daerah, Dana Alokasi Umum, Dana Alokasi Khusus dan Dana Bagi Hasil terhadap Alokasi Belanja Modal ( Studi Empiris pada Pemerintah Provinsi Seluruh Indonesia Tahun 2016 - 2017 )

Azis, Deda Abdul and , Drs. Eko Sugiyanto, M.Si (2019) Pengaruh Pendapatan Asli Daerah, Dana Alokasi Umum, Dana Alokasi Khusus dan Dana Bagi Hasil terhadap Alokasi Belanja Modal ( Studi Empiris pada Pemerintah Provinsi Seluruh Indonesia Tahun 2016 - 2017 ). Skripsi thesis, Universitas Muhammadiyah Surakarta.

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Abstract

In regional expenditures can not be separated from the source of revenue, both in the form of balancing funds, regional loans, as well as local revenue.General Allocation Funds (DAU), Special Allocation Funds (DAK), Revenue Sharing Funds (DBH), while Regional Original Income (PAD) is funding sourced from the regions. The purpose of this study is to obtain empirical evidence about the influence of PAD, DAU, DAK, and DBH on capital expenditure. The type of research used is quantitative research. In this study the sampling method used purposive sampling, that is, the technique of determining samples with certain considerations according to the criteria. The sample in this study amounted 33 provinces in Indonesia with 2 years of observation. So that the total sample study is 66. The method of data analysis used in this study is multiple linear regression. The result of this study indicate that DAU and DBH have a significant effect on capital expenditure. Whereas PAD and DAK have no significant effect on capital expenditure. The test result of the coefficient of determination using the Adjusted R Square value of 0,547 or 54,7% while the remaining 0,453 or 45,3% can be explained by other factors outside the model studied.

Item Type: Karya ilmiah (Skripsi)
Uncontrolled Keywords: Keyword : Regional original income, general allocation funds, special allocation funds, profit sharing funds and capital expenditure.
Subjects: H Social Sciences > HB Economic Theory
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: DEDA ABDUL AZIS
Date Deposited: 12 Nov 2019 06:28
Last Modified: 12 Nov 2019 06:28
URI: http://eprints.ums.ac.id/id/eprint/78446

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