RAHARJO, WILUJENG TEGUH (2021) PENGARUH PENDAPATAN ASLI DAERAH, DANA ALOKASI UMUM, DAN DANA ALOKASI KHUSUS TERHADAP PENGALOKASIAN BELANJA MODAL. S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
This study aims to examine the effect of local own resource revenue, general allocation fund, special allocation fund on the allocation of capital expenditure either simultaneously or partially on the districts and cities goverment in Banten Province. The population in this study are 4 districts and 4 cities in Banten Province that already has the reports ralitation region Budget and Expenditure (APBD) in the period 2013-2018 which is obtained from Directorate-General of Regional Fiscal Balance’s official website. Analysis test used in this study is multiple regression with a T test, F test, and the coefficient of determination. The results of this study partially showed that local own resource revenue has a positive and significant effect on the allocation of capital expenditure, general allocation fund has positive and significant effect on the allocation of capital expenditure, while special allocation fund doesn’t effect on the allocation of capital expenditure. Simultaneously the of local own resource revenue, general allocation fund, special allocation fund have a positive and signifcant effect on the allocation of capital expenditure as evidenced by the signicance value < 0,05. Keywords : Local Own Revenue, General Allocation Fund, Special Allocation Fund, Allocation of Capital Expenditure Penelitian ini untuk menguji pengaruh dari pendapatan asli daerah, dana alokasi umum dan dana alokasi khusus terhadap pengalokasian belanja modal baik secara parsial maupun simultan pada Pemerintah Daerah Kabupaten dan Kota di Provinsi Banten. Populasi dalam penelitian ini yaitu 4 kabupaten dan 4 kota di Provinsi Banten yang telah memiliki Laporan Realisasi Anggaran Pendapatan Belanja Daerah (APBD) periode 2013 – 2018 yang diperoleh dari situs resmi Direktorat Jenderal Perimbangan Keuangan. Uji analisis yang digunakan dalam penelitian ini adalah analisis regresi berganda dengan uji T, uji F dan koefisien determinasi. Hasil penelitian secara parsial menunjukkan pendapatan asli daerah berpengaruh positif dan signifikan terhadap pengalokasian belanja modal, dana alokasi umum berpengaruh secara positif dan signifikan terhadap pengalokasian belanja modal sedangkan dana alokasi khusus menunjukkan tidak berpengaruh dan tidak signifikan terhadap pengalokasian belanja modal. Sementara secara simultan pendapatan asli daerah, dana alokasi umum dan dana alokasi khusus berpengaruh positif dan signifikan terhadap pengalokasian belanja modal yang dibuktikan dengan nilai signifikansi < 0,05. Kata kunci : Pendapatan Asli Daerah, Dana Alokasi Umum, Dana Alokasi Khusus, Pengalokasian Belanja Modal
| Item Type: | Thesis (S1) |
|---|---|
| NIM/NIDN Creators: | 43217110297 |
| Uncontrolled Keywords: | Pendapatan Asli Daerah, Dana Alokasi Umum, Dana Alokasi Khusus, Pengalokasian Belanja Modal |
| Subjects: | 100 Philosophy and Psychology/Filsafat dan Psikologi > 150 Psychology/Psikologi > 154 Subconscious and Altered States and Process/Psikologi Bawah Sadar > 154.6 Sleep Phenomena/Fenomena Tidur > 154.63 Dreams/Mimpi > 154.634 Analysis/Analisis 800 Literatures/Kesusastraan > 800. Literatures/Kesusastraan > 801 Philosophy and Theory of Literatures/Filsafat dan Teori Kesusastraan > 801.3 Value, Influence, Effect/Nilai, Pengaruh, Efek |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | CALVIN PRASETYO |
| Date Deposited: | 31 Jul 2023 06:50 |
| Last Modified: | 31 Jul 2023 06:50 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/79892 |
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