Pengaruh Pendapatan Asli Daerah, Dana Alokasi Umum, Dana Alokasi Khusus, Dana Bagi Hasil, dan Sisa Lebih Pembiayaan Anggaran Terhadap Alokasi Belanja Modal (Studi Empiris pada Kabupaten dan Kota di Provinsi Jawa Tengah Tahun 2017-2018)

Saputra, Nanda Ade and , Fauzan, S.E., M.Si., Ak. (2020) Pengaruh Pendapatan Asli Daerah, Dana Alokasi Umum, Dana Alokasi Khusus, Dana Bagi Hasil, dan Sisa Lebih Pembiayaan Anggaran Terhadap Alokasi Belanja Modal (Studi Empiris pada Kabupaten dan Kota di Provinsi Jawa Tengah Tahun 2017-2018). Skripsi thesis, Universitas Muhammadiyah Surakarta.

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Abstract

Capital expenditure is a regional government expenditure whose benefits exceed one fiscal year and will increase regional assets or wealth. In Indonesia, capital expenditure is regulated in PP Number 71 of 2010 concerning Government Accounting Standards. The purpose of this study was to analyze the influence of PAD, DAU, DAK, DBH, and SILPA on the allocation of capital expenditure in districts and cities in Central Java Province. The type of research is quantitative descriptive. Population used in this study is all districts and cities in Central Java Province. The sampling method is saturated sampling. The number of samples collected was 70. The data used are secondary data in the form of 2016-2018 APBD Realization Report. The sample data that can be processed as many as 70. The data that has been collected is analyzed using data analysis which first tests the classical assumptions before testing the hypothesis. Testing the hypothesis in this study using multiple linear regression analysis with t test, F test, and the coefficient of determination. The results showed that the PAD and DBH variables affect the Capital Expenditure Allocation. While the DAU, DAK, and SILPA variables do not affect the Capital Expenditure Allocation.

Item Type:	Karya ilmiah (Skripsi)
Uncontrolled Keywords:	PAD, DAU, DAK, DBH, SILPA, Capital Expenditure Allocation
Subjects:	H Social Sciences > HB Economic Theory
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	NANDA ADE SAPUTRA
Date Deposited:	20 Jun 2020 03:23
Last Modified:	20 Jun 2020 03:23
URI:	http://eprints.ums.ac.id/id/eprint/82968

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