Pengaruh Pendapatan Asli Daerah, Dana Alokasi Umum, Dana Alokasi Khusus, Derajat Desentralisasi dan Ketergantungan Keuangan terhadap Belanja Modal (Studi Empiris pada Kabupaten/Kota Provinsi Sumatera Selatan Tahun 2014-2016)

Febrianto, Nur and , Drs.Wahyono, MA, Akt, (2019) Pengaruh Pendapatan Asli Daerah, Dana Alokasi Umum, Dana Alokasi Khusus, Derajat Desentralisasi dan Ketergantungan Keuangan terhadap Belanja Modal (Studi Empiris pada Kabupaten/Kota Provinsi Sumatera Selatan Tahun 2014-2016). 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. Balancing funds are funding originating from the APBN consisting of Revenue Sharing Funds (DBH), General Allocation Funds (DAU), Special Allocation Funds (DAK), 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, the degree of decentralization, and financial dependence on capital expenditure. The type of research used is quantitative research. In this study the sampling method used was a saturated sample, that is, the entire population was used as the sample. The sample in this study amounted to 13 districts and 4 cities in South Sumatra Province with 3 years of observation. So that the total sample studied is 51. The method of data analysis used in this study is multiple linear regression. The results of this study indicate that PAD and the degree of decentralization have a significant effect on capital expenditure. Whereas DAU, DAK and Financial Dependence have no significant effect on Capital Expenditures.

Item Type:	Karya ilmiah (Skripsi)
Uncontrolled Keywords:	PAD, DAU, DAK, Degree of Decentralization, Reliance Financial and Capital Expenditures
Subjects:	H Social Sciences > H Social Sciences (General) H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	NUR FEBRIANTO
Date Deposited:	30 Apr 2019 07:03
Last Modified:	30 Apr 2019 07:03
URI:	http://eprints.ums.ac.id/id/eprint/72312

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