Accounting Analysis Journal
Vol 2 No 1 (2013): March 2013

PENGARUH PAD, DAU DAN DAK TERHADAP PENGALOKASIAN ANGGARAN BELANJA MODAL




Article Info

Publish Date
01 Mar 2013

Abstract

Tujuan dari penelitian ini untuk menguji pengaruh pendapatan asli daerah, dana alokasi umum dan dana alokasi khusus terhadap pengalokasian anggaran belanja modal. Populasi dalam penelitian ini adalah dokumen Laporan Realisasi APBD pemerintah kabupaten/kota di Jawa Tengah pada tahun 2011. Penelitian ini adalah penelitian populasi. Metode pengumpulan data dilakukan dengan metode dokumenter.Analisis data yang digunakan dalam penelitian ini adalah regresi berganda. Hasil penelitianmenunjukkan bahwa pendapatan asli daerah, dana alokasi umum dan dana alokasi khususberpengaruh terhadap alokasi belanja modal.Bagi  Pemerintah daerah diharapkan meningkatkan komponen-komponen PAD agar PAD dapat meningkat sehingga alokasi untuk belanja modal dapat ditambah.   Abstract The purpose of this study to examine the effect of regional income, the General Allocation Fund, and Special Allocation Fund for capital expenditure budget allocation.The population in this study is to document the local government budget realization report the district/town in Central Java. This study is a population with a method of data collection is done with the documentary method. Analysis of the data usedmultiple regression. The result indicate that the of regional income, the General Allocation Fund, and Special Allocation Fund have any effect on capital expenditure budget allocation. For the local governments are expected to increase Regional Income components so Regional Income can be increased so that the allocation for capital expenditure can be added.

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Journal Info

Abbrev

aaj

Publisher

Subject

Economics, Econometrics & Finance

Description

Accounting Analysis Journal is a peer-reviewed international journal contains theoretical as well as empirical studies regarding the Financial and Capital Market Accounting, Auditing, Accounting Information Systems, Management Accounting, Taxation, Public Sector Accounting, Islamic Accounting and ...