ANALISIS PENGARUH PAD, DBH, DAU, DAK DAN PERTUMBUHAN EKONOMI TERHADAP BELANJA MODAL KABUPATEN NGAWI TAHUN 2003-2015

M. Agus Sudrajat; Irma Diastuti Purniawati

doi:10.25273/inventory.v1i1.2284

ANALISIS PENGARUH PAD, DBH, DAU, DAK DAN PERTUMBUHAN EKONOMI TERHADAP BELANJA MODAL KABUPATEN NGAWI TAHUN 2003-2015

M. Agus Sudrajat, Irma Diastuti Purniawati

Abstract

The purpose of this study was to determine whether there is Influence Of Local Own Revenue (PAD), Revenue Sharing Fund (DBH), General Allocation Fund (DAU), Special Allocation Fund (DAK) and Economic Growth of the Capital Expenditure The District Ngawi Year 2003-2014 either partial or simultaneously. The population in this study is Ngawi government. This study uses secondary data in the form of budget realization report a Ngawi government in 2003-2014. Testing the hypothesis in this study using multiple linear regression t test, F test and the coefficient of determination. The results of this study concluded that partial variable PAD, DBH, DAU and Economic Growth influence significantly to capital expenditure. While DAK did not significantly influence capital expenditure. Simultaneously variabel PAD, DBH, DAU, DAK and Economic Growth significant effect on capital expenditure. For local government are espected to pay more attention to the proportion of DAK is allocated to capital expenditure.

Keywords : Local Own Revenue, Revenue Sharing Fund, General Allocation Fund, Special Allocation Fund, Economic Growth, Capital Expenditure.

Full Text:

PDF

References

Ghozali, I. (2011). Analisis Multivariate Program IMB SPSS 19 (Edisi 5). Semarang: Badan Penerbit Universitas Diponegoro.

Luksono, B. B. & Subowo. (2014). Pengaruh Pajak Daerah, Retribusi Daerah, DAU dan

DAK Terhadap Belanja Daerah. Accounting Analysis Journal. 3 (4), hal. 457-465.

Mayasari, L. P. R., Sinarwati, N. K., & Yuniarta, G. A. (2014). Pengaruh Pertumbuhan Ekonomi, Pendapatan Asli Daerah dan Dana Alokasi Umum Terhadap Pengalokasian Anggaran Belanja Modal Pada Pemerintah Kabupaten Buleleng. E-journal. 2 (1)

Nuarisa, S. A. (2013). Pengaruh PAD, DAU dan DAK Terhadap Pengalokasian Anggaran Belanja Modal. Accounting Analysis Journal. 2 (1), Hal 90-95.

Sholikhah, I. & Wahyudin, A. (2014). Analisis Belanja Modal Pada Pemerintah Kabupaten/Kota Di Jawa. Accounting Analysis Journal. 3 (4), hal. 553-562.

Wandira, A. G. (2013). Pengaruh PAD, DAU, DAK dan DBH Terhadap Pengalokasian Belanja Modal. Accounting Analysis Journal. 2 (1), hal. 44-51

Wertianti, I G A Gede dan A. A. N. B Dwirandra. (2013). Pengaruh Pertumbuhan Ekonomi Pada Belanja Modal Dengan PAD dan DAU Sebagai Variabel Moderasi. E-Jurnal Akuntansi.