Rahmanto, Wahyu and -, Dra. Mujiyati, M.Si (2020) Pengaruh Pendapatan Asli Daerah, Dana Alokasi Umum, Dana Alokasi Khusus, Restribusi Daerah Dan Dana Bagi Hasil Terhadap Belanja Modal Daerah” (Studi Empiris Pada Kabupaten/Kota Di Jawa Tengah Tahun Anggaran 2016-2018). Skripsi thesis, Universitas Muhammadiyah Surakarta.
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Abstract
This study aims to determine the Regional Original Revenue, General Allocation Funds, Special Allocation Funds, Regional Levies and Revenue Sharing Funds have an effect on Capital Expenditure Allocation. This research method uses quantitative research by conducting hypothesis testing using secondary data by looking at the report on Budget Realization and softcopy of district / city Capital Expenditure Allocation in Central Java Province. The population in this study are all districts and cities in Central Java Province and the sample in this study is that a portion of the population will be taken by several district and city governments to be sampled according to criteria from 2016 to 2018. Determination of the sample is done using purposive sampling method. Data analysis methods use: Classical Assumption Test (Normality Test, Multicollinearity Test and Heteroscedasticity Test), Hypothesis Test (Multiple Linear Regression Test, Statistical Test t (Partial), Statistical Test F (Simultaneous) and Determination Coefficient Test (R²)). The results of data analysis can be obtained from the analysis of results using the t test of Regional Original Revenue obtained tcount of 5.702 greater than t table of 1.988, and the value of sig. of 0,000 less than 5%, so H1 is accepted, meaning that the Regional Original Revenue influences the Regional Capital Expenditures statistically significant. The General Allocation Fund obtained by tcount of 2.631 is greater than ttable of 1.988, and the value of sig. of 0.010 less than 5%, so H2 is accepted, meaning that the General Allocation Fund has a statistically significant effect on Regional Capital Expenditure. Special Allocation Fund variable obtained by tcount is 1,127 smaller than ttable of 1,988, and sig. of 0.263 is greater than 5%, so H3 is rejected, meaning that the Special Allocation Fund does not significantly affect the Regional Capital Expenditure. Regional levies obtained tcount of 1.108 is smaller than ttable of 1.988, and the value of sig. of 0.271 is greater than 5%, so H4 is rejected, meaning that the Regional Retribution does not affect the Regional Capital Expenditures statistically significant. Profit Sharing Funds obtained by tcount of 2,900 is greater than ttable of 1,988, and the value of sig. equal to 0.005 less than 5%, so H5 is accepted, meaning that Revenue Sharing affects statistically significant Regional Capital Expenditures.
| Item Type: | Karya ilmiah (Skripsi) |
|---|---|
| Uncontrolled Keywords: | Keywords: regional original revenue, general allocation funds, special allocation funds, regional retribution, revenue sharing funds and regional capital expenditures |
| Subjects: | H Social Sciences > HB Economic Theory |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | WAHYU RAHMANTO |
| Date Deposited: | 17 Feb 2020 06:41 |
| Last Modified: | 17 Feb 2020 06:41 |
| URI: | http://eprints.ums.ac.id/id/eprint/80905 |
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