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Wulandari, Siti Annaziah
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Law, Crime, Criminology & Criminal Justice

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PENGARUH PENDAPATAN ASLI DAERAH, DANA ALOKASI UMUM DAN DANA ALOKASI KHUSUS TERHADAP TOTAL BELANJA PEMERINTAH DAERAH KABUPATEN POSO Wulandari, Siti Annaziah
Katalogis Vol 6, No 1 (2018)
Publisher : Katalogis

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Abstract

This study intends to analyze the influence of local revenue, general allocation funds, and specific allocation funds on total expenditure of Poso Government. Population consists of 58 governmental working units andeight of them selected as the sample. The study uses time series data for 5 years from 2011-2015. Sample method is purposive research method is verificative with quantitative approach by using multiple linear regressions. The result find that: 1) local revenue, general allocation funds, and specific allocation funds simultaneously have significant influence on total expenditure of Poso Government; 2) local revenue has insignificant influence on total expenditure of Poso Government; 3) general allocation funds have significant influence on total expenditure of Poso Government; 4) Specific allocation funds have significant influence on total expenditure of Poso Government. Based on the results, it is recommended to the local government to increase local revenues by extending the base of tax and retribution, increasing the performance of regional-owned enterprises, intensification and extension of taxes, and the procurement for taxation in potential fields.
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