PENGARUH PAD, DAU, DAN DAK TERHADAP BELANJA MODAL PEMERINTAH DAERAH

Jurnal Wahana Akuntansi

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Field Value
 
Title PENGARUH PAD, DAU, DAN DAK TERHADAP BELANJA MODAL PEMERINTAH DAERAH
 
Creator Huda, Safiul
Sumiati, Ati
 
Subject Regional Original Income
General Allocation Funds
Special Allocation Funds
Capital Expenditures
Pendapatan Asli Daerah
Dana Alokasi Umum
Dana Alokasi Khusus
Belanja Modal
 
Description This research aims to examine the effect of Regional Original Income, General Allocation Funds, and Specific Allocation Funds for Capital Expenditures both partially and simultaneously. The subjects in this study were Regency/ City Regional Governments in Central Java Province. This research used a sample of 32 regencies/ cities in Central Java originating from the Regional Revenue and Expenditure Budget (APBD) Report from 2014-2016 obtained from the Directorate General of Fiscal Balance of the Ministry of Finance of the Republic of Indonesia. The data analysis technique used is multiple linear regression with hypothesis testing using t-statistics and F-statistics and coefficient of determination. The results of the research provide information that Regional Original Income and General Allocation Funds have an effect on Capital Expenditures, while Special Allocation Funds do not affect Capital Expenditures.
Penelitian ini bertujuan untuk menguji pengaruh Pendapatan Asli Daerah, Dana Alokasi Umum, dan Dana Alokasi Khusus terhadap Belanja Modal baik secara parsial maupun simultan. Subjek dalam penelitian ini adalah Pemerintah Daerah Kabupaten/Kota di Provinsi Jawa Tengah. Penelitian ini menggunakan sampel sebanyak 32 Kab/Kota di Jawa Tengah yang bersumber dari Laporan Realisasi Anggaran Pendapatan dan Belanja Daerah (APBD) dari tahun 2014-2016 yang diperoleh dari Direktorat Jenderal Perimbangan Keuangan Kementerian Keuangan RI. Teknik analisis data yang digunakan adalah regresi linear berganda dengan pengujian hipotesis menggunakan t-statistik dan F-statistik serta koefisien determinasi. Hasil penelitian memberikan informasi bahwa Pendapatan Asli Daerah dan Dana Alokasi Umum berpengaruh terhadap Belanja Modal, sedangkan Dana Alokasi Khusus tidak berpengaruh terhadap Belanja Modal.
 
Publisher Fakultas Ekonomi, Universitas Negeri Jakarta
 
Date 2019-07-17
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier http://journal.unj.ac.id/unj/index.php/wahana-akuntansi/article/view/10601
10.21009/wahana.14.016
 
Source Jurnal Ilmiah Wahana Akuntansi; Vol 14 No 1 (2019): Jurnal Ilmiah Wahana Akuntansi; 85-100
2302-1810
 
Language eng
 
Relation http://journal.unj.ac.id/unj/index.php/wahana-akuntansi/article/view/10601/7467
 
Rights Copyright (c) 2019 Safiul Huda, Ati Sumiati
 

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