PENGARUH PENDAPATAN ASLI DAERAH (PAD) DAN DANA ALOKASI UMUM (DAU) TERHADAP ALOKASI BELANJA DAERAH PADA KABUPATEN DAN KOTA
DI JAWA TIMUR
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Institusion
Sekolah Tinggi Ilmu Ekonomi Perbanas Surabaya
Author
SETIAWAN, ZHENA FANTA EGA
Subject
657.042 - FINANCIAL ACCOUNTING
Datestamp
2017-07-05 03:29:39
Abstract :
This study aims to determine whether there is influence of local revenue (PAD), and the general allocation fund (DAU) for budget allocations in the areas measured by indirect expenditures and direct spending. Independent variable in this study is a local revenue and general allocation fund, while the dependent variable is a budget allocations. Tool statistical test used was the IBM SPSS 16. The study population is a district/city of east java years 2009-2012. Sampling was done by purposive sampling study that there are 152 sample that meet the criteria of the sample. The results of this study indicate that the PAD, and DAU has a positive and significant impact on expenditure allocation.. Keywords: Regional Revenue (PAD), the General Allocation Fund (DAU), and budget allocation.
This study aims to determine whether there is influence of local revenue (PAD), and the general allocation fund (DAU) for budget allocations in the areas measured by indirect expenditures and direct spending. Independent variable in this study is a local revenue and general allocation fund, while the dependent variable is a budget allocations. Tool statistical test used was the IBM SPSS 16. The study population is a district/city of east java years 2009-2012. Sampling was done by purposive sampling study that there are 152 sample that meet the criteria of the sample. The results of this study indicate that the PAD, and DAU has a positive and significant impact on expenditure allocation.. Keywords: Regional Revenue (PAD), the General Allocation Fund (DAU), and budget allocation.
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