PENGARUH PENDAPATAN ASLI DAERAH DAN DANA ALOKASI UMUM TERHADAP BELANJA MODAL PADA PEMERINTAH PROVINSI JAWA TENGAH TAHUN ANGGARAN 2011-2013

Syaihu, Achmad (2016) PENGARUH PENDAPATAN ASLI DAERAH DAN DANA ALOKASI UMUM TERHADAP BELANJA MODAL PADA PEMERINTAH PROVINSI JAWA TENGAH TAHUN ANGGARAN 2011-2013. S1 thesis, Universitas Negeri Jakarta.

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Abstract

Achmad Syaihu. The Influence Of Regional Own Revenue And General Allocation Of Funds For Capital Expenditure On Central Java Provincial Government Fiscal Year 2011-2013 Faculty Of Economy State University of Jakarta. Thesis, Jakarta: Concentration in Accounting Education, Economics Education Studies Program, Department of Economics and Administration, Faculty of Economics, State University of Jakarta, in 2016. This study aims to determine whether regional own revenue (PAD) and the General Allocation Fund (DAU) positive and significant impact on Capital Expenditure (Belanja Modal) on Regency / City in Central Java province. Capital expenditure carried out by the Local Government (LG) for the procurement of local assets as an investment area with the aim to improve the welfare of society. In financial management, local governments have the budget guidelines in the form of the Regional Budget (APBD). Budgets are prepared based on the needs of each area (shopping area in this case capital expenditure) as well as the ability of local revenue (PAD and DAU). Based on that, the researchers wanted to know how the effects of PAD and DAU with Capital Expenditure. In this study collected data using a survey method. The study was conducted at the Regional Directorate General of Fiscal Balance, Ministry of Finance. The data collected is Regional Own Revenue, General Allocation Fund and the Capital Expenditure of district budgets / town in Central Java province in 2011-2013 with a reasonable population of 35 districts / cities obtained a sample of 32 districts / cities using the table Issac Michael. The analysis in this study using multiple linear regression analysis. In data processing applications help researchers used SPSS version 16. The multiple linear regression model in this study is Y = -0280 + 0.294X1 + 0.660X2 The results of this study have t value = 2,406 PAD and DAU = 4,059 with a value of 2,045 t table so that the independent variable PAD and DAU partial effect on capital spending. Based on testing that has been performed on the PAD and DAU obtained calculated F value of 17.176 with F table at 3.33, which means the PAD and DAU simultaneously affect the capital expenditure.

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