PENGARUH PENDAPATAN ASLI DAERAH (PAD), DANA ALOKASI UMUM (DAU) DAN DANA ALOKASI KHUSUS (DAK) TERHADAP ALOKASI BELANJA MODAL PADA PEMERINTAH KABUPATEN/KOTA DI PROVINSI JAWA TENGAH

SULISTYANINGSIH, Indra and HARYANTO , Haryanto (2019) PENGARUH PENDAPATAN ASLI DAERAH (PAD), DANA ALOKASI UMUM (DAU) DAN DANA ALOKASI KHUSUS (DAK) TERHADAP ALOKASI BELANJA MODAL PADA PEMERINTAH KABUPATEN/KOTA DI PROVINSI JAWA TENGAH. Undergraduate thesis, Fakultas Ekonomika dan Bisnis.

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Abstract

This study aims to obtain empirical evidence and analyze the influence of Own Source Revenue (PAD), General Allocation Funds (DAU) and Special Allocation Funds (DAK) on Allocation of Capital Expenditures based on Law Number 23 of 2014 concerning Regional Government. The sample are 29 districts and 6 cities in Central Java Province which submitted Local Government Financial Reports (LKPD) during period of 2013 to 2017. The sample was chosen using a census method and obtained observations of 175 samples, after checking there are outlier data as 6 so the total final sample as many as 169 samples. The analytical method in this study is multiple linear regression analysis using IBM SPSS software. The results of this study indicate that Own Source Revenue (PAD), General Allocation Funds (DAU) and Special Allocation Funds (DAK) have a significant positive effect on Allocation of Capital Expenditures.

Item Type:Thesis (Undergraduate)
Additional Information:Own Source Revenue, General Allocation Funds, Special Allocation Funds, Capital Expenditures, LKPD
Uncontrolled Keywords:Own Source Revenue, General Allocation Funds, Special Allocation Funds, Capital Expenditures, LKPD
Subjects:H Social Sciences > H Social Sciences (General)
Divisions:Faculty of Economics and Business > Department of Accounting
ID Code:71993
Deposited By:Mr. Perpustakaan Fakultas Ekonomi
Deposited On:25 Apr 2019 09:54
Last Modified:25 Apr 2019 09:54

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