Pengaruh Pendapatan Asli Daerah, Dana Aloksi Umum, Dan Dana Alokasi Khusus Terhadap Pengeluaran Pemerintah Daerah (Studi Kasus Pada Kabupaten / Kota Di Jawa Timur Periode 2011-2015)

Abstract

This research will examine the effect of Local Revenue, General Allocation Funds, and Special Allocation Funds to Local Government Expenditures in East Java. This research method with this research design is kind of quantitative research by doing hypothesis test. The data used is secondary data by looking at the Budget Realization report and softcopy of District / Municipal Government Expenditure in East Java Province. This study uses panel data (combined cross section data and time series). The population of this study is all districts and cities in East Java Province. The sample of this study is from the entire population of district and city governments to be sampled in accordance with the criteria from 2011 to 2015. Sample determination is done by using purposive sampling method. The analysis tool used is panel data regression analysis using Eviews7 program. The result of data analysis shows that the result of panel data estimation then chosen the best model that is Fixed Effect Model (FEM). The goodness test of PAD, DAU and DAK model has significant effect to the PAD in East Java Province in 2011-2015. Test Validity of influence (t test) shows PAD and General Allocation Fund has a significant positive effect on Local Government Expenditure while Special Allocation Fund has an insignificant positive influence on Regional Government Expenditure. The results showed that PAD, General Allocation Fund, and Special Allocation Fund simultaneously affect Regional Government Expenditure in East Java Province in 2011-2015