Pengaruh pendapatan asli daerah, dana alokasi umum, dana alokasi khusus, dan dana bagi hasil terhadap anggaran belanja modal

Azizah, Nida and Syurmita (2018) Pengaruh pendapatan asli daerah, dana alokasi umum, dana alokasi khusus, dan dana bagi hasil terhadap anggaran belanja modal. Al-Hisbah: Jurnal Akuntansi Keuangan dan Syariah, 6 (1). pp. 89-111. ISSN 2089-7162

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Abstract

This research is meant to test the influence of Local Own Source Revenue, General Allocation Fund, Special Allocation Fund, and the Revenue Sharing Fund of the Capital Expenditure. The population in this study are districts and municipalities in Indonesia which consists of 410 districts and 92 cities in Indonesia in 2016. The technique of sampling in this research is the simple random sampling, which is the type of the sampel was choose randomly. This study uses secondary data which has been obtained from The Audit Board of the Republic of Indonesia (BPK-RI) in 2016 periods. Testing the hypothesis in this study using multiple linear regression t test, F test, and the coefficient of determination. The results showed that General Allocation Funds haven’t significant effect on of Capital Expenditure. Local own source revenue, Special Allocation Fund, and the Revenue Sharing Fund significant effect on Capital Expenditure. For local governments are expected to pay more attention to the proportion of General Allocation Fund to capital expenditure.

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