PENGARUH DANA ALOKASI UMUM, DANA ALOKASI KHUSUS, DAN PENDAPATAN ASLI DAERAH TERHADAP PENGANGGARAN BELANJA MODAL PADA PROVINSI JAWA TIMUR TAHUN 2012-2015

KURNIAWAN, OKI (2017) PENGARUH DANA ALOKASI UMUM, DANA ALOKASI KHUSUS, DAN PENDAPATAN ASLI DAERAH TERHADAP PENGANGGARAN BELANJA MODAL PADA PROVINSI JAWA TIMUR TAHUN 2012-2015. Bachelor thesis, UNIVERSITAS MUHAMMADIYAH PURWOKERTO.

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Abstract

This study aimed to examine effect of General Allocation Fund (DAU), Special Allocation Fund (DAK), and Regional Own Revenue (PAD) on Capital Expenditure Budgeting of Provinsi Jawa Timurin period of 2012-2015. This type of research was quantitative. The independent variables in this research were General Allocation Fund (DAU), Special Allocation Fund (DAK), and Regional Own Revenue (PAD), while the dependent variable in this research was Capital Expenditure. Sample selected in this research was a report of Realization of Regional Revenue and Expenditure Budget (LRAPBD) in 29 regencies and 9 cities located in the province during 2012 to 2015. Regression analysis instrument in this research used descriptive analysis, classical assumption test and multiple regression analysis. The results of this study indicates that: (1) Variables of General Allocation Fund (DAU) has a positive and significant effect to capital expenditures; (2) Variable of Special Allocation Fund (DAK) has no effect to Capital Expenditure; and (3) Local Original Revenue (PAD) has positive and significant effect to Capital Expenditure.

Item Type: Thesis (Bachelor)
Additional Information: Pembimbing: Hardiyanto Wibowo, S.E.,M.Si,.Ak.,CA
Uncontrolled Keywords: General Allocation Fund (DAU), Special Allocation Fund (DAK), Regional Own Revenue (PAD), and Capital Expenditure
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Iin Hayuningtyas
Date Deposited: 06 Sep 2017 03:02
Last Modified: 06 Sep 2017 03:02
URI: http://repository.ump.ac.id/id/eprint/3809

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