Wasiat, Euis (2017) PENGARUH PENDAPATAN ASLI DAERAH (PAD) DAN DANA PERIMBANGAN TERHADAP BELANJA MODAL. S1 thesis, Universitas Pendidikan Indonesia.
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Abstract
Penelitian ini bertujuan untuk mengetahui pengaruh pendapatan asli daerah (PAD) dan dana perimbangan terhadap belanja modal pada kabupaten/kota di provinsi Jawa Barat tahun anggaran 2012-2014. Data yang digunakan dalam penelitian ini adalah laporan keuangan Kabupaten dan Kota di Provinsi Jawa Barat Tahun Anggaran 2012-2014 yang diperoleh dari situs resmi BPK RI Provinsi Jawa Barat. Teknik pengumpulan data dalam penelitian ini dilakukan dengan cara studi dokumentasi dan metode yang digunakan adalah deskriptif verifikatif. Teknik sampel yang digunakan adalah purposive sampling sehingga diperoleh data sebanyak 26 pemerintah daerah setingkat kota dan kabupaten. Pengolahan data dalam penelitian ini menggunakan perhitungan statistik regresi linear multiple. Sebelum menguji hipotesis dilakukan uji normalitas, uji autokorelasi, uji multikoliniearitas dan uji heteroskedastisitas. Selanjutnya dilakukan pengujian regresi menggunakan uji F, kemudian dilanjutkan dengan pengujian keberartian koefisien regresi dengan menggunakan uji t dengan Eviews 8. Berdasarkan hasil pengujian statistik diketahui bahwa variabel (X1) Pendapatan Asli Daerah (PAD) terhadap variabel (Y) Belanja Modal memiliki pengaruh positif dan (X2) Dana Perimbangan terhadap variabel (Y) Belanja Modal memiliki pengaruh positif. Secara simultan Pendapatan Asli Daerah (PAD) dan Dana Perimbangan memberikan pengaruh terhadap Belanja Modal pada Kabupaten/Kota Provinsi Jawa Barat Tahun Anggaran 2012-2014. ;---This research is intended to investigate the influence of local revenue (PAD) and the balance fundsto the capital expenditure in districts and cities in West Java province in fiscal year 2012-2014.The data used in this study was the financial report of regional districts and cities in West Java province in Fiscal Year 2012-2014 obtained from official website of West Java auditor board. The data collection of the research was carried out by means of documentation study while the method used was descriptive verification. The sampling technique used was purposive sampling data about 26 local governmentsin the city and county level. A multiple linear regression statistic calculation was used in order to process the data. Before test hypotheses undergone normality test, autocorrelation test, multicoliniearity test and heteroscedastisity test were done before doing the analysis of multiple linear regression as well as the analysis of simple linear regression. After that, regression test using F test was administered and continued by coefficient regression test by t test with Eviews 8. Based on the positive results of the statistical tests known that the variable (X1) Revenue (PAD) to variable (Y) Capital expenditures have a positive impact and (X2) the balance funds to variable (Y) Capital Expenditure have a positive effect. Simultaneously revenue (PAD) and the balance funds) give effect to the Capital Expenditure on the districts/citiesof west java province of fiscal year 2012-2014.
| Item Type: | Thesis (S1) |
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| Additional Information: | No.panggil : S PEA WAS p-2017; Pembimbing : I.Leni Yuliyanti, II.Arvian Triantoro. |
| Uncontrolled Keywords: | PendapatanAsli Daerah (PAD), Dana Perimbangan, Belanja Modal, Local Revenue, Balance Funds, Capital Expenditure. |
| Subjects: | H Social Sciences > HG Finance |
| Divisions: | Fakultas Pendidikan Ekonomi dan Bisnis > Pendidikan Akuntansi |
| Depositing User: | Mr mhsinf 2017 |
| Date Deposited: | 22 Dec 2017 01:02 |
| Last Modified: | 22 Dec 2017 01:02 |
| URI: | http://repository.upi.edu/id/eprint/28349 |
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