E-JURNAL AKUNTANSI
Vol 18 No 2 (2017)

PENGARUH PAD, DANA PERIMBANGAN, LPDS, DAN PDRB PADA BELANJA DAERAH SERTA DETEKSI ILUSI FISKAL

A. A. Putu Nandya Indah Pratami (Fakultas Ekonomi dan Bisnis Universitas Udayana)
A. A. N. B. Dwirandra (Fakultas Ekonomi dan Bisnis Universitas Udayana)



Article Info

Publish Date
15 Feb 2017

Abstract

The purpose of this study was to obtain empirical evidence of the effect of local revenue (the proxy for local taxes and HCT), balancing fund (which is proxied by DAU, DAK and DBH), LPDS and PDRB at shopping areas and the presence or absence of a fiscal illusion on financing regional expenditure. The population in this study were 8 counties and 1 city in Bali in 2010-2014. The number of samples that 45 was obtained using the technique of saturated samples. Analysis of the data used in this research is multiple linear regression analysis. This study found that local taxes and DAU positive and significant impact on shopping areas, LPDS and PDRB has positive and not significant to shopping areas, while the HCT, DAK and DBH not significant and negative to shopping areas. In addition, the study also found that there is no fiscal illusion.

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Journal Info

Abbrev

akuntansi

Publisher

Subject

Economics, Econometrics & Finance

Description

E-Jurnal Akuntansi covered various research approaches, namely: quantitative, qualitative and mixed-method. E-Jurnal Akuntansi focuses related on various themes, topics and aspects of accounting and investment, including (but not limited) to the following topics: Financial Accounting Managerial ...