PENGARUH PENDAPATAN ASLI DAERAH (PAD) DAN DANA ALOKASI UMUM (DAU) TERHADAP BELANJA LANGSUNG ( Studi Pada Pemerintah Daerah Kabupaten/Kota Di Provinsi Jawa Tengah )

Abstract

From 33 provinces and 471 districts/cities in Indonesia, only about 10 percent which have an official demarcation of the territory, one of them is Central Java province which has 35 districts/cities. Central Java province has large of amount natural resources. Therefore, this study aims to prove empirically the influence of Revenue (PAD), and the General Allocation Fund (DAU) to Direct Expenditure In Regency/City in Central Java. The object of this study is 35 regencies/municipalities in Central Java Province. The data used in this study are the data taken in 2007 until 2009. The data analyzed in this study is secondary data sourced from the Actual Budget Report document Regency/City in the province of Central Java are obtained from Local Government Revenue Sharing Sites on the Internet (www.djpk.depkeu.go.id). Realization of the budget report was obtained data on the number of Direct Expenditure realization, revenue (PAD) and the General Allocation Fund (DAU). Sampling method using census method by taking the entire population. From these data, then analyzed using multiple linear regression techniques with the help of SPSS 16. The results of this study indicate that the revenue (PAD) and the General Allocation Fund (DAU) has a positive and significant influence on increasing of Direct Expenditure. This means that local government can predict the Direct Expenditure budget based on revenue (PAD) and the General Allocation Fund (DAU).