Analisis Faktor-Faktor yang Mempengaruhi Belanja Modal pada Kabupaten/Kota di Jawa Tengah Tahun 2015-2019

Pakaya, Widhya Puspitasari and , Dr. Fatchan Achyani, S.E., M.Si. (2021) Analisis Faktor-Faktor yang Mempengaruhi Belanja Modal pada Kabupaten/Kota di Jawa Tengah Tahun 2015-2019. Skripsi thesis, Universitas Muhammadiyah Surakarta.

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Abstract

The real manifestation of reforms in Indonesia in the economic policy sector is the existence of regional autonomy which was originally centralized to decentralized. Law - Law (UU) No. 22 of 1999 concerning Regional Government and Law no. 25 of 1999 concerning the Financial Balance between the Central and Regional Governments, which was later revised by Law no. 32 of 2004 concerning Regional Government and Law no. 33 of 2004 concerning the Financial Balance between the Central and Regional Governments became the legal basis for implementing decentralization issued by the government which brought changes to the relationship between the center and the regions. Therefore, the purpose of this study is to analyze and look for empirical evidence regarding the effect of Regional Original Income (PAD), General Allocation Funds (DAU), Special Allocation Funds (DAK), Revenue Sharing Funds (DBH), financing receipts, and residual income. More Budget Financing (SiLPA). The population in this study is the district/city government in Central Java in the 2015-2019 budget period. The sample in this study was the district/city government in Central Java in the 2015-2019 budget period, using purposive sampling as a sampling technique, so the research sample obtained 175 samples from 35 districts/cities in Central Java for 5 years. The data analysis method used multiple linear regression analysis with the help of the SPSS 21 program. The results of the study prove empirically that Regional Original Revenue (PAD), General Allocation Fund (DAU), Revenue Sharing Fund (DBH), financing receipts, and Budget Financing Excess Remaining (SiLPA) affect capital expenditure with a value of sig. each variable is (0.000 < 0.05), (0.000 < 0.05), (0.003 < 0.05), (0.000 < 0.05), and (0.000 < 0.05). In addition, the researcher also found empirical evidence that the Special Allocation Fund (DAK) has no effect on capital expenditure with a sig. of (0.268 > 0.05).

Item Type:	Karya ilmiah (Skripsi)
Uncontrolled Keywords:	local revenue, general allocation fund, special allocation fund, profit sharing fund, financing receipts, excess budget financing, capital expenditure
Subjects:	H Social Sciences > HJ Public Finance
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	WIDHYA PUSPITASARI PAKAYA
Date Deposited:	20 Nov 2021 06:31
Last Modified:	20 Nov 2021 06:31
URI:	http://eprints.ums.ac.id/id/eprint/95865

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