Sosio Dialektika
Vol 6, No 2 (2021)

Pengaruh PAD Dan DAU Terhadap Belanja Langsung (Studi Pada Kabupaten/Kota Di Provinsi Jawa Tengah)

Dhiah Novita (Prodi S1 Akuntansi, Fakultas Ekonomi Universitas Tidar, Magelang, Indonesia)
Ayunda Putri Nilasari (Prodi S1 Akuntansi, Fakultas Ekonomi Universitas Tidar, Magelang, Indonesia)

Article Info

Publish Date
01 Dec 2021

Abstract

This research aims to determine the effect of local revenue and general allocation funds on direct expenditures in districts/cities of Central Java Province. The research method used is the classical assumption test, multiple linear regression analysis, and the coefficient of determination test. The results showed that partially the local original income and general allocation funds variables affected direct expenditure in districts/cities of Central Java Province. Simultaneously, the variables of local revenue and general allocation funds have an effect on direct spending in districts/cities of Central Java Province.

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Journal Info
Sosio Dialektika
Website

Abbrev

SD

Publisher

Universitas Wahid Hasyim Semarang

Subject

Humanities Social Sciences

Description

Sosio Dialektika as an open hall for debate and discussion on socio-political science, economics, law, Islamic education and education. Sosio Dialektika accommodates social and humanities disciplines and becomes a growing space for interdisciplinary and holistic approach to the narrow space of ...