PENGARUH DANA ALOKASI UMUM (DAU), DANA ALOKASI KHUSUS (DAK) DAN PENDAPATAN ASLI DAERAH (PAD) TERHADAP BELANJA DAERAH ( Studi Kasus di Pemerintah Daerah Kabupaten/Kota Provinsi Jawa Barat )
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Tesis Program Magister Akuntansi Universitas Widyatama
Since regional autonomy implemented on January 1, 2001 the expected development in the region go hand in hand with the development in the center. Objectives include creating a regional autonomy autonomy, delegation of authority, to explore the potential resources of local government to financially stable. However, not all of the Local Government financially stable. See several phenomena show that the financial performance of each Local Government is different. This is evident from the increase in the general allocation funds, earmarked grants and local revenue but is not followed by an increase in regional spending. Based on the above phenomenon there is the problem of the financial gap between regions resulting in gaps welfare of the community. The purpose of this study was to determine the effect of general allocation funds, earmarked grants and local revenue in the case study District Government / City of West Java province in 2011-2013. The population in this study is the Budget Realization Report Revenue and Expenditure from 2011 to 2013, which consists of 26 regencies / cities in West Java Province. The independent variable in this study is a general allocation funds, earmarked grants and local revenue. The dependent variable in this study is the shopping area. Hypothesis testing using t (T-Test) and the F test (F-test). The test results show that the hypothesis of a general allocation funds, earmarked grants and local revenues significantly influence regional spending.
General Allocation Fund, Special Allocation Fund, PAD, Shopping Area