Budiarti, Pipit (2014) Pengaruh Pendapatan Asli Daerah (Pad) Dan Dana Alokasi Umum (DAU) Terhadap Struktur Belanja Daerah (Studi Pada Pemerintah Kabupaten/Kota di Jawa Timur). Sarjana thesis, Universitas Brawijaya.
Abstract
Penelitian ini bertujuan untuk menguji pengaruh PAD dan DAU terhadap struktur belanja daerah yang akan ditampilkan dalam bentuk persentase. Faktorfaktor pendapatan daerah dominan yang digunakan dalam penelitian ini antara lain Pendapatan Asli Daerah (PAD) dan Dana Alokasi Umum (DAU). Data penelitian bersumber dari Laporan Anggaran Pendapatan dan Belanja Daerah (APBD) dari tahun 2010 hingga 2013. Populasi dalam penelitian ini sejumlah 29 kabupaten dan 9 kota di Jawa Timur. Metode pengambilan sampel menggunakan metode sensus dengan mengambil seluruh populasi dengan alat analisis berupa analisis regresi linier berganda. Setelah dilakukan pengujian, Pendapatan Asli Daerah (PAD) berpengaruh positif terhadap struktur belanja daerah, yaitu pada persentase belanja langsung. Pada Dana Alokasi Umum (DAU) menunjukkan pengaruh positif terhadap struktur belanja daerah, yaitu pada persentase belanja tidak langsung, persentase belanja operasi, persentase belanja modal, persentase belanja tak terduga, dan persentase belanja transfer.
English Abstract
The aim of this study is to examine the factors of local revenues which predominantly affecting the structure of Regional Expense Allocation in percent. The dominant factors of Regional Expense Allocation used in this study consist of Local Own-source Revenue (PAD) and General Allocation Fund (DAU). The resources of this study based from The Report of Local government budget (APBD) from 2010 to 2013 in 29 districs and 9 cities in East Java as its population. The research used method by taking and describing the entire population by multiple linear regression analysis as its tool. The results showed that PAD tested has a significant effect on the structure of Regional Expense in percent. The positive effects of DAU showed on structure of Regional Expense Allocation which consist of indirect expenditures, operating expenditures, capital expenditures, unforeseen expenditures, and transfer expenditures percentation.
| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | SKR/FE/2014/194/081403290 |
| Subjects: | 600 Technology (Applied sciences) > 657 Accounting |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Hasbi |
| Date Deposited: | 19 Jun 2014 09:59 |
| Last Modified: | 21 Oct 2021 01:37 |
| URI: | http://repository.ub.ac.id/id/eprint/107205 |
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