PENGARUH PENDAPATAN ASLI DAERAH (PAD), DANA ALOKASI UMUM (DAU), DAN DANA ALOKASI KHUSUS (DAK) TERHADAP BELANJA MODAL PEMERINTAH DAERAH (PADA KAB/KOTA DI PROVINSI JAWA TENGAH PERIODE 2014-2016)

Abstract

SAFIUL HUDA. The Effect of Local Original Income, General Allocation Fund, and Special Allocation Fund on Local Government Capital Expenditures (In Regency / City In Central Java Province Period 2014-2016). Thesis. Jakarta. Economic Education Study Program, Concentration of Accounting Education, Faculty of Economics, Universitas Negeri Jakarta, 2017. This research is intended for the purpose of (1) Local Original Income on Capital Expenditures, (2) General Allocation Funds to Capital Expenditures, (3) Special Allocation Funds on Capital Expenditures, and (4) Indigenous Appropriations, Local Original Income, General Allocation Funds and Allocation Funds Especially for Capital Expenditure. Subjects in this study were the Regional Government of Regency / City in Central Java Province, and the research activities were Local Original Income, General Allocation Fund, Special Allocation Fund and Capital Expenditure. This research uses 32 regencies / cities in Central Java which is sourced from the Directorate General of Fiscal Balance of the Ministry of Finance. Data analysis technique used is multiple linear regression with hypothesis test using t-statistic and F-formulas and its determinant. The results provide information that: (1) Local Original Income effect on Capital Expenditures (2) General Allocation Funds effect on Capital Expenditures, (3) Special Allocation Funds not effect on Capital Expenditures, and (4) jointly by Regions, Local Original Income effect , General Allocation Funds, and Special Allocation Funds effect on Capital Expenditures