Pengaruh Perubahan Pendapatan, Realisasi Dana Alokasi Khusus Dan Perubahan Pembiayaan Terhadap Silpa (Studi Empiris Pada Pemerintah Daerah Kabupaten/Kota Se Jawa Tahun 2016)

Hardiana, Afida and , Andy Dwi Bayu Bawono, S.E., M.Si., Ph.D (2018) Pengaruh Perubahan Pendapatan, Realisasi Dana Alokasi Khusus Dan Perubahan Pembiayaan Terhadap Silpa (Studi Empiris Pada Pemerintah Daerah Kabupaten/Kota Se Jawa Tahun 2016). Skripsi thesis, Universitas Muhammadiyah Surakarta.

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Abstract

This research aims to examine the influence of the Revenue Change (D_PEND), Special Allocation Fund (DAK), and Change of Financing (D_PEMB) for SILPA. SILPA is the difference between the realization of revenues and expenditure, as well as financing revenue and spending financing in annual budget (APBD). This research uses secondary data from Indonesian Supreme Auditor (BPK RI) on fiscal year 2016. This research uses purposive as a sampling method that has resulted around 110 from all local goverments were analised by using multiple regresion. The result shows that coefficient of determination is 22,6%, it means that 22,6% variabel variance of SILPA can be explained by Revenue Change, Special Allocation Fund, and Change of Financing, mean while the rest of 77,4% was explained by other factors. The simultant test result shows that Revenue Change, Special Allocation Fund, and Change of Financing have significant influence to SILPA. Partial research shows that SILPA was significally influence by Revenue Change and Special Allocation Fund, while Change of Financing does not have significant influence to SILPA.

Item Type:	Karya ilmiah (Skripsi)
Uncontrolled Keywords:	Revenue Change, Special Allocation Fund, Change of Financing, and SILPA
Subjects:	H Social Sciences > HB Economic Theory
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	AFIDA HARDIANA
Date Deposited:	06 Feb 2018 07:34
Last Modified:	06 Feb 2018 07:34
URI:	http://eprints.ums.ac.id/id/eprint/59382

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