PENGARUH PENDAPATAN ASLI DAERAH(PAD), DANA ALOKASI UMUM (DAU), DAN DANA ALOKASI KHUSUS (DAK) TERHADAP PENGALOKASIAN ANGGARAN BELANJA MODAL PADA PEMERINTAHAN KABUPATEN/KOTA DI SUMATERA UTARA PADA TAHUN 2013-2015

Sitompul, Benny Franco

Akrab Juara : Jurnal Ilmu-ilmu Sosial
Vol. 4 No. 2 (2019)

The research objective is to test and analyze the effect of regional original income, general allocation funds and special allocation funds on the allocation of capital expenditure budget to district / city governments in North Sumatra in 2013-2015. This study uses a quantitative research approach. The type of research used is descriptive research. The nature of this study is a causal relationship. The population used in this study is the district / city government in North Sumatra in 2013-2015 which amounted to 34 cities. A sample of 26 cities in North Sumatra with total sample of 34 cities. The research method used is pooled data which is a combination of periodic data with cross data. Regional original revenue, general allocation funds and special allocation funds have a positive and significant effect on the capital expenditure budget in district/city governments in North Sumatra in 2013-2015.