PENGARUH PENDAPATAN ASLI DAERAH (PAD), DANA ALOKASI UMUM (DAU), DAN DANA ALOKASI KHUSUS (DAK) TERHADAP BELANJA DAERAH (Studi Kasus Pada Pemerintah Provinsi Jawa Barat)
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Date
2016-05
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Tesis Program Magister Akuntansi Universitas Widyatama Bandung
Abstract
This study aims to determine whether local own revenues, general allocation fund, and special allocation funds affect the regional expenditure in West Java provincial government. The increase in local own revenues, general allocation fund, and special allocation funds also accompanied by an increase in regional funding, mainly regional expenditure, where regional expenditures in West Java Provincial Government itself still relies on the transfer of funds from the center. It is also certainly encouraging West Java Provincial Government to increase revenue in order to become fully self-contained areas without the help of a transfer of funds from the center.
The analytical method used in this research is descriptive method, with classic assumption test, as well as statistical analysis such as linear regression, correlation coefficients, and t test. This study uses secondary data obtained from the Finance department of the Government of West Java Province and of the Directorate General of Fiscal Balance Ministry of Finance of the year 2003 - 2014 in the form of Realized Budget Report.
Based on the statistical data it can be concluded that the local own revenue (PAD), the general allocation fund (DAU), and special allocation funds (DAK) effect on regional expenditure.
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Keywords
local own revenues, general allocation funds, pecial allocation funds, regional expenditure