Dini Mulyani, - (2017) PENGARUH KINERJA KEUANGAN DAERAH TERHADAP ALOKASI BELANJA MODAL TAHUN ANGGARAN 2013-2015 : Studi pada Pemerintah Kabupaten/Kota di Provinsi Jawa Barat. S1 thesis, Universitas Pendidikan Indonesia.
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Abstract
Penelitian ini bertujuan untuk menguji dan mendapatkan bukti secara empiris mengenai pengaruh kinerja keuangan daerah yakni, efektivitas pemungutan pendapatan asli daerah, efisiensi belanja daerah, dan kapasitas fiskal terhadap alokasi belanja modal pada Pemerintah Kabupaten/Kota di Provinsi Jawa Barat. Populasi dalam penelitian ini adalah seluruh Kabupaten/Kota tahun 2013-2015 sebanyak 27 Kabupaten/Kota. Metode pengambilan sampel yang digunakan dalam penelitian ini adalah purposive sampling. Jumlah sampel yang digunakan dalam penelitian ini adalah sebanyak 26 Kabupaten/Kota. Teknik analisis dari penelitian ini adalah analisis regresi data panel. Hasil dari penelitian ini menunjukkan bahwa efektivitas pemungutan pendapatan asli daerah, efisiensi belanja daerah, dan kapasitas fiskal berpengaruh terhadap alokasi belanja modal pada Pemerintah Kabupaten/Kota di Provinsi Jawa Barat. ----This study aims at examining and obtaining evidence empirically on the influence of regional financial performance in terms of the effectiveness of collection of locally-generated revenue, efficiency of regional expenditure, and fiscal capacity of capital expenditure allocation at the regency / city government in West Java Province. The population involved in this study was all regencies / cities in the year of 2013-2015 consisting of 27 regencies / cities. In addition, the sampling method used in this present study was a purposive sampling. Then, in this study, the number of samples was about 26 regencies / cities. With respect to the analytical technique, this study employed a panel data regression analysis. The results of this study showed that the effectiveness of the collection of locally-generated revenue, efficiency of regional expenditure, and the fiscal capacity in fact had an effect on the allocation of capital expenditure at the regency / city government in West Java Province.
| Item Type: | Thesis (S1) |
|---|---|
| Additional Information: | No. Panggil : S PEA DIN p-2017 Pembimbing I : Ikin Solikin NIM : 1301123 |
| Uncontrolled Keywords: | Efektivitas Pemungutan Pendapatan Asli Daerah, Efisiensi Belanja Daerah, Kapasitas Fiskal, Alokasi Belanja Modal. |
| Subjects: | H Social Sciences > HB Economic Theory L Education > L Education (General) |
| Divisions: | Fakultas Pendidikan Ekonomi dan Bisnis > Pendidikan Akuntansi |
| Depositing User: | DAM staf |
| Date Deposited: | 20 Feb 2019 10:19 |
| Last Modified: | 20 Feb 2019 10:19 |
| URI: | http://repository.upi.edu/id/eprint/33840 |
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