Choriri, Imam and , Fauzan, SE, Ak, M.Si (2020) Pengaruh Pendapatan Asli Daerah, Dana Alokasi Umum, Dana Alokasi Khusus Dan Dana Bagi Hasil Terhadap Alokasi Belanja Modal” (Studi Empiris pada Kabupaten/Kota di Provinsi Jawa Tengah Tahun Anggaran 2015-2017). Skripsi thesis, Universitas Muhammadiyah Surakarta.
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Abstract
The districk / city government in Central Java is an autonomous region that is obliged to mess the needs of the community through the construction of various public facilities and infrastructure. These regional infrastructure development activities are know as capital expenditure. The purpose of this study was to analyze the effect of regional own-source revenue (PAD), the General Allocation Fund (DAU), the Special Allocation Fund (DAK), and the Revenue Sharing Fund (DBH),on the allocation of capital expenditure for district / city governments in Central Java The research was quantitative research methods with statistical analysis. The population in this study are all APBD realization reports for all regencies / cities in Central Java. The sample in this study was 35 regencies / cities that submitted the APBD realization report for the 2015 to 2017 fiscal year. Samples were taken with saturated sampling technique. Data obtained through documentation and literature. Data analysis techniques using the classic assumption test and multiple regression analysis, t test, F test, and the coefficient of determination test, The results showed that: (1) Regional Original Revenue (PAD) and Special Allocation fund (DAK) had a significant effect on capital expenditure allocation. PAD is one of the determinant of the amount of the amount of capital expenditure allocation. As the PAD increases, the allocation of regional government capital expenditure also increases. Local government that receive large DAK tend to have large capital expenditure as well. Conversely, local government that get small DAK tend to have small capital expenditure too; (2) General Allocation Fund (DAU) and Revenue Sharing Fund (DBH) do not affect the allocation of capital expenditure, An increase in DAU does not always increase capital expenditure. The increase in the amount of DBH revenues was not matched by an increase in capital expenditure allocations to regional government. Keywords: Regional Original Revenue, General Allocation Fund, Special Allocation Fund, Revenue Sharing Fund, Capital Expenditure
| Item Type: | Karya ilmiah (Skripsi) |
|---|---|
| Uncontrolled Keywords: | Keywords: Regional Original Revenue, General Allocation Fund, Special Allocation Fund, Revenue Sharing Fund, Capital Expenditure |
| Subjects: | H Social Sciences > H Social Sciences (General) |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | IMAM CHORIRI |
| Date Deposited: | 05 Nov 2020 02:10 |
| Last Modified: | 05 Nov 2020 02:10 |
| URI: | http://eprints.ums.ac.id/id/eprint/86836 |
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