Fadhila Yuniar Rachmawati
Departemen Akuntansi Fakultas Ekonomika dan Bisnis Universitas Diponegoro

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PENGARUH DANA ALOKASI UMUM (DAU), DANA ALOKASI KHUSUS (DAK), DAN PENDAPATAN ASLI DAERAH (PAD) TERHADAP BELANJA LANGSUNG DI PROVINSI JAWA TENGAH TAHUN 2013-2017 Fadhila Yuniar Rachmawati; Haryanto Haryanto
Diponegoro Journal of Accounting Volume 8, Nomor 2, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

The results of this study indicate that the General Allocation Fund (DAU) and Regional Original Revenue (PAD) have a positive and significant effect, while the Special Allocation Fund (DAK) has a non-significant result of Direct Expenditure. The aim of this study is to find out which income can be extracted in order to increase public welfare and regions with direct expenditure.