Pengaruh Pendapatan Asli Daerah (PAD) Dan Dana Alokasi Umum (DAU) Terhadap Alokasi Belanja Daerah (Studi Kasus Pada Pemerintah Daerah Kabupaten/Kota Di Jawa Barat Tahun 2001-2012)

Saputri, Handini Marita (2015) Pengaruh Pendapatan Asli Daerah (PAD) Dan Dana Alokasi Umum (DAU) Terhadap Alokasi Belanja Daerah (Studi Kasus Pada Pemerintah Daerah Kabupaten/Kota Di Jawa Barat Tahun 2001-2012). S1 thesis, STIE Indonesia Banking School.

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Abstract

This study aims to determine the effect of regional revenue and General Fund to the Budget Allocation Regional District and the City government in West Java from the years 2001-2012. The object of study include five district / city in the province of West Java Financial Statements obtained from the local government financial statements audited by the Audit Board of the Republic of Indonesia, which includes the General Allocation Fund, Regional Original Income, its impact on subsequent visits Budget area in the current year. The study design using a model testing causal hypotheses using secondary data in the form of panel data for 12 years from 2001 to 2012. The method of data analysis used panel data regression cross-section fixed effect. The results show the simultaneous effect of independent variables on Budget Expenditure of 84.94%. Partially revenue significantly influence the Budget Expenditure of 14.65%. In partial General Allocation Fund significantly influence the Budget Expenditure of 244.55%. Therefore advised that the City and County Government can increase revenue is to improve the Local Taxes, Levies, Property Management Results Separated Regions, and Other revenue is legitimate. With the increasing income of revenue will reduce dependence on the central government. Keywords: Regional Budget, Regional Original Income (PAD), General Allocation Fund (DAU

Item Type:	Thesis (S1)
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	Prodi S1 Akuntansi
Depositing User:	Mrs. Deli Apsa
Date Deposited:	25 Sep 2020 03:30
Last Modified:	18 Jul 2024 08:55
URI:	http://repository.ibs.ac.id/id/eprint/1250

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