Liandani, Arini Risma (2015) Pengaruh Pendapatan Asli Daerah Dan Dana Perimbangan Terhadap Belanja Modal : pada pemerintah kota Di Indonesia Tahun Anggaran 2013. S1 thesis, Universitas Pendidikan Indonesia.
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Abstract
Penelitian ini bertujuan untuk menguji pengaruh Pendapatan Asli Daerah (PAD) yang merupakan sumber penerimaan asli daerah dan Dana Perimbangan yang merupakan dana transfer pusat terhadap Belanja Modal pada Pemerintah Kota di Indonesia Tahun Anggaran 2013. Metode yang digunakan dalam penelitian ini adalah metode deskriptif verifikasi. Teknik sampling yang digunakan adalah non probability sampling dengan pendekatan purposive sampling. Adapun data penelitian yang diambil adalahi 60 kota yang tersebar di seluruh Indonesia yang diperoleh dari data sekunder yaitu dari Direktorat Jenderal Perimbangan Keuangan Departemen Keuangan berupa Laporan Realisasi Anggaran Pendapatan dan Belanja Modal pada periode 2013. Data tersebut akan dianalisis melalui uji asumsi klasik untuk memkasimalkan keakuratan dalam pengolahan data. Sedangkan dalam menguji hipotesis digunakan analisis regresi linear berganda. Hasil analisis menunjukan bahwa secara parsial PAD tidak berpengaruh terhadap belanja modal, sedangkan Dana Permbangan berpengaruh positif terhadap belanja modal. Ini mengindikasikan bahwa PAD yang dalam proporsi penerimaan daerah belum dapat mempengaruhi alokasi dalam pembangunan infrastruktur daerah. Sedangkan Dana Perimbangan yang besar dalam proporsi penerimaan daerah sangat mampu berpengaruh pada alokasi belanja modal. The implementation of regional autonomy policy impacts the local government pattern. Regions are required to be more independent in fiscal aspect by optimizing the potential they have to decrease their dependence on the central’s fund transfer. The primary goal of the regional autonomy policy is to improve public services, social welfare and regional development realized in capital expenditure. This study aimed to examine the effect of Local Goverment Revenue which is the source of region revenue and Transfer Fund, the central Transfer Fund of Capital Expenditure to District Government in Indonesia Fiscal Year 2013 Budget. This study conducted descriptive verification method. The sampling technique used was no probability sampling with purposive sampling approach. Data used was Revenue Budget Realization Report and Capital Expenditure in 2013 period of 60 Urban Districts sampling which taken from Directorate General of Financial Balance- Finance Department.Data were analyzed by classical assumption test to assure data accuracy. In testing the hypothesis multiple linear regression analysis was applied. The analysis showed that Local Goverment Revenue partially has not effect on Capital Expenditure while Transfer Fund has positive effect on Capital Expenditure. This indicates of the Local Goverment Revenue in the proportion of local revenue can’t effect the allocation of regional infrastructure devolepment. That while the large Transfer Fund in the local revenue extremely capable effect on capital expenditure.
| Item Type: | Thesis (S1) |
|---|---|
| Additional Information: | No. Panggil : S PEA LIA p-2015; Pembimbing : Arvian Triantoro |
| Uncontrolled Keywords: | Pendapatan Asli Daerah, Dana Perimbangan dan Belanja Modal |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Fakultas Pendidikan Ekonomi dan Bisnis > Pendidikan Akuntansi |
| Depositing User: | Staff DAM |
| Date Deposited: | 29 Oct 2015 04:31 |
| Last Modified: | 29 Oct 2015 04:31 |
| URI: | http://repository.upi.edu/id/eprint/18378 |
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