PENGARUH PENDAPATAN ASLI DAERAH (PAD), DANA ALOKASI UMUM (DAU) DAN DANA ALOKASI KHUSUS (DAK) TERHADAP BELANJA MODAL PROVINSI BANTEN TAHUN 2012-2016

SAVIRA, ZAHRA (2019) PENGARUH PENDAPATAN ASLI DAERAH (PAD), DANA ALOKASI UMUM (DAU) DAN DANA ALOKASI KHUSUS (DAK) TERHADAP BELANJA MODAL PROVINSI BANTEN TAHUN 2012-2016. S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

The aims of this research are: (1) to know the impacts of Locally- Generated Revenue towards capital expenditure of districts and cities in Banten in 2012-2016. (2) To know the impacts of General allocation fund toward capital expenditure of district and cities in Banten in 2012-2016. (3) To know the impacts of special allocation funds toward capital expenditure of district and cities in Banten in 2012-2016. (4) to know the impacts of both locallygenerated revenue, general allocation fund, and special allocation funds altogether towards capital expenditure of districts and cities in Banten in 2012-2016. This is a causal comparative reaserch.Where the data of locally- Generated Revenue, General Allocation Fund, Special Allocation Funds and Capital Expenditure were taken from Regional Government Budget realizationof districts and cities in Banten (2012-2016), as retrived from Directorate- General of Regional Fiscal Balance’s official website. The population in this research covers all districts and cities in Banten (2012-2016), in which 8, (4) districts and (4)citties are examined for 5 (five) years of the period of this study totaling 40 samples. From the findings, it shows that: (1) Locally-Generated Revenue has a significant and positive effect in capital expenditure in the District and City in Banten in 2012-2016.(2) General Allocation Funds has a not significant and negative effect in capital expenditure in the District and City in Banten in 2012- 2016. (3) Special Allocation Funds has a not significant and posittive effect in capital expenditure in the District and City in Banten in 2012-2016 Keywords: Locally-Generated Revenue, General Allocation Fund, Special Allocation Funds, Capital Expenditure. Penelitian ini bertujuan untuk mengetahui: (1) Pengaruh Pendapatan Asli Daerah terhadap Belanja Modal pada Kabupaten dan Kota di Provinsi Banten Tahun 2012-2016. (2) Pengaruh Dana Alokasi Umum terhadap Belanja Modal pada Kabupaten dan Kota di Provinsi BantenTahun 2012-2016. (3) Pengaruh Dana Alokasi Khusus terhadap Belanja Modal pada Kabupaten dan Kota di Provinsi Banten Tahun 2012-2016. (4) Pengaruh Pendapatan Asli Daerah, Dana Alokasi Umum, dan Dana Alokasi Khusus secara bersama-sama terhadapBelanja Modal pada Kabupaten dan Kota di Provinsi BantenTahun 2012-2016. Penelitian ini merupakan penelitian kausal komparatif. Data penelitian terdiri dari Pendapatan Asli Daerah, Dana Alokasi Umum, Dana Alokasi Khusus dan Belanja Modal yang berasal dari laporan realisasi APBD kabupaten dan kota di Provinsi Banten Tahun 2012-2016, diperoleh dari situs resmi Direktorat Jenderal Perimbangan Keuangan. Populasi dalam penelitian ini adalah seluruh Kabupaten dan Kota di Provinsi Banten Tahun 2012-2016 yang berjumlah 8 (4) Kabupaten dan (4) Kota diteliti selama 5 (lima) tahun periode jadi penelitian ini berjumlah 40 sampel. . Hasil penelitian menunjukkan bahwa: (1) Pendapatan Asli Daerah berpengaruh positif dan signifikan terhadap Belanja Modal pada Kabupaten dan Kota di Provinsi Banten Tahun 2012-2016. (2) Dana Alokasi Umum berpengaruh negative dan tidak signifikan terhadap Belanja Modal pada Kabupaten dan Kota di Provinsi Banten Tahun 2012-2016. (3) Dana Alokasi Khusus berpengaruh positife dan tidak signifikan terhadap Belanja Modal pada Kabupaten dan Kota di Provinsi Banten Tahun 2012-2016 Kata Kunci : Pendapatan Asli Daerah, Dana Alokasi Umum, Dana Alokasi Khusus, Belanja Modal

Item Type: Thesis (S1)
Call Number CD: FE/AK. 19 351
NIM/NIDN Creators: 43215010025
Uncontrolled Keywords: Pendapatan Asli Daerah, Dana Alokasi Umum, Dana Alokasi Khusus, Belanja Modal
Subjects: 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: 06 May 2019 04:03
Last Modified: 03 Feb 2022 07:48
URI: http://repository.mercubuana.ac.id/id/eprint/48703

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