Pengaruh Pendapatan Asli Daerah Dan Dana Alokasi Umum Terhadap Alokasi Belanja Modal Pemerintah Daerah Tahun Anggaran 2010-2011

Kasim, Thufail Taufik (2014) Pengaruh Pendapatan Asli Daerah Dan Dana Alokasi Umum Terhadap Alokasi Belanja Modal Pemerintah Daerah Tahun Anggaran 2010-2011. S1 thesis, STIE Indonesia Banking School.

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Abstract

This research aims to give empirical evidence and analyze the effect of local own revenue(PendapatanAsli Daerah/PAD) and general allocation fund(Dana Alokasi Umum/DAU) on capital Expenditure(Belanja Modal). This reasearch was picked because there were still different results in the previous reaserch.The sample of this reasearch is regencies and cities, which have moderate fiscal capacity in all over Indonesia. By taking purposive sampling, 56 regencies and cities were selectedto be the sample of this reasearch from 87 regencies and cities. The data used in this reasearch is obtained from the local government financial statements (Laporan Keuangan Pemerintah Daerah) in the year of 2010-2011. The analysis method is for this reasearch is multiple linear regression. The results of this reasearch found that PAD has a positve effect on capital expenditure. Meanwhile DAU has no effect on capital expenditure. Keywords: PAD, DAU, capital expenditure.

Item Type:	Thesis (S1)
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	Prodi S1 Akuntansi
Depositing User:	Ms Dyta Medina
Date Deposited:	08 Aug 2020 13:50
Last Modified:	16 Jul 2024 08:05
URI:	http://repository.ibs.ac.id/id/eprint/797

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