PENGARUH PENDAPATAN ASLI DAERAH, DANA ALOKASI UMUM, DAN DANA ALOKASI KHUSUS TERHADAP BELANJA DAERAH PADA 19 KABUPATEN/KOTA DI SUMATERA BARAT

Joni Fernandes (Sekolah Tinggi Ilmu Ekonomi KBP)
Lovita Fauzia (Sekolah Tinggi Ilmu Ekonomi KBP)

Jurnal Revenue : Jurnal Ilmiah Akuntansi
Vol. 3 No. 1 (2022): Jurnal Revenue : Jurnal Ilmiah Akuntansi

Regional expenditures are regional government expenditures based on cash and the fiscal year for the period being the burden of the region. This study aims to determine and analyze the effect of the regional original income, general allocation funds and special allocation funds partially on regional expenditures, as well as to determine which variables have the most dominant influence on regional expenditures in the Regency/City of West Sumatra Province. The data processed is secondary data from the annual report of the Regency/City of West Sumatra Province in 2017-2020 which is taken by total sampling. The method used in this study is multiple linear regression analysis method using Eviews 9. The results of this study indicate that: Regional Original Income, General Allocation Funds and Special Allocation Funds have a positive effect on Regional Expenditures