PENGARUH PENDAPATAN ASLI DAERAH (PAD), DANA ALOKASI UMUM (DAU), DANA ALOKASI KHUSUS (DAK) DAN LUAS WILAYAH TERHADAP BELANJA MODAL (Studi Kasus Pada Kabupaten/Kota di Pulau Jawa Tahun 2016)

ARIYADI, EDWIN (2019) PENGARUH PENDAPATAN ASLI DAERAH (PAD), DANA ALOKASI UMUM (DAU), DANA ALOKASI KHUSUS (DAK) DAN LUAS WILAYAH TERHADAP BELANJA MODAL (Studi Kasus Pada Kabupaten/Kota di Pulau Jawa Tahun 2016). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This research aims to know the influence of Regional Original Revenue, General Allocation Fund, Special Allocation Fund and Area Size on Capital Expenditures. The object for this research is the city and regency government in Java. The sample used a census method or population method that takes all the data as a sample. This study uses secondary data in the form of Budget Realization Report on Regional Budget (APBD) in 2016. Data analysis method used is statistical analysis in the form of multiple linear regression test. The results of this research indicate that simultaneously the variables of Regional Original Revenue, General Allocation Fund, Special Allocation Fund and Area Size have a significant effect on Capital Expenditures. Partially, the variables of Regional Original Revenue, Special Allocation Fund and Area Size have a significant effect on Capital Expenditures. While the General Allocation Fund variable did not significantly influence on Capital Expenditures. Keywords: regional original revenue, general allocation funds, special allocation funds, area, capital expenditure, PAD, DAU, DAK. Penelitian ini bertujuan untuk mengetahui pengaruh Pendapatan Asli Daerah (PAD), Dana Alokasi Umum (DAU), Dana Alokasi Khusus (DAK) dan Luas Wilayah terhadap Belanja Modal. Objek penelitian ini adalah pemerintah kota dan kabupaten di Pulau Jawa. Sampel yang digunakan menggunakan metode sensus atau populasi yang mengambil seluruh data sebagai sampel. Penelitian ini menggunakan data sekunder berupa Laporan Realisasi Anggaran pada Anggaran Pendapatan dan Belanja Daerah (APBD) tahun 2016. Metode analisis data yang digunakan adalah analisis statistik dalam bentuk uji regresi linear berganda. Hasil penelitian ini menunjukkan bahwa secara simultan variabel PAD, DAU, DAK dan Luas Wilayah berpengaruh signifikan terhadap Belanja Modal. Secara parsial, variabel PAD, DAK dan Luas Wilayah berpengaruh signifikan terhadap Belanja Modal. Sedangkan variabel DAU tidak berpengaruh signifikan terhadap Belanja Modal. Kata kunci : pendapatan asli daerah, dana alokasi umum, dana alokasi khusus, luas wilayah, belanja modal, PAD, DAU, DAK.

Item Type: Thesis (S1)
Call Number CD: FE/AK 18 643
Call Number: SE/32/18/457
NIM/NIDN Creators: 43216120177
Uncontrolled Keywords: pendapatan asli daerah, dana alokasi umum, dana alokasi khusus, luas wilayah, belanja modal, PAD, DAU, DAK.
Subjects: 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.3 Financial Reporting (Financial Statements)/Laporan Keuangan
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.3 Financial Reporting (Financial Statements)/Laporan Keuangan > 657.32 Preparing Financial Statements/Menyiapkan Laporan Keuangan
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.45 Auditing/Audit
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.45 Auditing/Audit > 657.452 Audit Reports/Laporan Audit
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.45 Auditing/Audit > 657.453 Auditing of Computer-Processed Accounts/Mengaudit Laporan yang Diproses Komputer
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 16 Jan 2019 01:20
Last Modified: 12 Jan 2024 08:03
URI: http://repository.mercubuana.ac.id/id/eprint/46663

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