PENGARUH DANA ALOKASI UMUM DAN BELANJA MODAL TERHADAP KEMANDIRIAN KEUANGAN DAERAH: Studi Pada Pemerintah Daerah Kab/Kota di Provinsi Jawa Tengah Tahun 2013-2016

    Rully Aldrian Maudry, - (2018) PENGARUH DANA ALOKASI UMUM DAN BELANJA MODAL TERHADAP KEMANDIRIAN KEUANGAN DAERAH: Studi Pada Pemerintah Daerah Kab/Kota di Provinsi Jawa Tengah Tahun 2013-2016. S1 thesis, Universitas Pendidikan Indonesia.

    Abstract

    Penelitian ini bertujuan untuk mengetahui bagaimana dana alokasi umum serta belanja modal berpengaruh terhadap kemandirian keuangan daerah pada Pemerintah Daerah Kab/Kota di Provinsi Jawa Tengah tahun 2013 hingga 2016. Populasi dari penelitian ini adalah seluruh pemerintah daerah sebanyak 35 Pemerintah Daerah Kab/Kota. Sampel ditentukan berdasarkan teknik sampling jenuh, sehingga berdasarkan sampling tersebut didapatkan 35 Pemerintah Daerah yang menjadi sampel pada penelitian ini. Peneliti menggunakan data sekunder yang didapatkan dari website www.djpk.kemenkeu.go.id berupa Laporan Laporan Realisasi Anggara. Pengujian hipotesis pada penelitian ini menggunakan uji statistik regresi Data Panel dengan model fixed effect. Dari hasil pengujian, didapatkan bahwa terdapat pengaruh DAU terhadap kemandirian keuangan daerah, dan terdapat pengaruh belanja modal terhadap kemandirian keuangan daerah. ..... The purpose of this study is to find out how general allocation fund and capital expenditure effects on local financial independence in the cties and regencies in Central Java Province within three period of 2013-2016. The population of this study is the entire cities and regencies in Central Java Province which total 35 cities and regencies. The sample was determined based on saturation sampling technique which then obtained 35 cities and regencies as the sample of this research. The researchers used secondary data which that obtained from the website www.djpk.kemenkeu.go.id in the form of Statement of Budget Realization. Testing the hypothesis in this research uses panel data regression statistical tests with fixed effect model. Form the test results, it was found that there was general allocation fund effect on the level of local financial independence and there was also an influence of the capital expenditure on the level of local financial independence.

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    Official URL: http://repository.upi.edu
    Item Type: Thesis (S1)
    Additional Information: No. Panggil : S PEA RUL p-2018; Pembimbing I. Budi S. Purnomo, II. NIM : 1400067
    Uncontrolled Keywords: Dana Alokasi Umum (DAU), Belanja Modal, Kemandirian Keuangan Daerah, general allocation fund, capital expenditure, local financial independence.
    Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
    H Social Sciences > HJ Public Finance
    Divisions: Fakultas Pendidikan Ekonomi dan Bisnis > Pendidikan Akuntansi
    Depositing User: Mr Tatang Saja
    Date Deposited: 02 Dec 2019 03:17
    Last Modified: 02 Dec 2019 03:17
    URI: http://repository.upi.edu/id/eprint/43811

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