Pengaruh Pendapatan Asli Daerah (PAD), Dana Alokasi Umum (DAU) dan Dana Alokasi Khusus (DAK) Terhadap Alokasi Belanja Daerah Pada Kabupaten/Kota di Jawa Timur

  • Diah Ekaningtias
DOI: https://doi.org/10.35838/jrap.2016.003.01.1
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Keywords: local revenue, general allocation fund, special allocation fund, budget allocation.

Abstract

A B S T R A C T

This study aims to determine whether there is influence of local revenue (PAD), the general allocation fund (DAU) and special allocation fund (DAK) for budget allocations in the areas measured by indirect expenditures and direct spending. The sample of population in this study was 38 district in East Java in the year 2010 to 2012. This study uses secondary data in the form of the Budget Statement of Revenue and Expenditure (APBD) District. The sampling method using a census method by taking the entire population. Research tool used is multiple linear regression. The results of this study indicate that the PAD, DAU, DAK has a positive and significant impact on indirect expenditure, if seen further, the level of dependence of indirect expenditure is more dominant compared to the DAU and DAK whereas PAD, DAU has a positive and significant impact against direct spending. DAK perpengaruh positive and significant impact on direct spending, the level of dependence of direct expenditure is more dominant against PAD compared with DAU and DAK.

A B S T R A K

Penelitian ini bertujuan untuk mengetahui apakah ada pengaruh pendapatan asli daerah (PAD), dana alokasi umum (DAU) dan dana alokasi khusus (DAK) untuk alokasi anggaran di daerah diukur dengan belanja tidak langsung dan belanja langsung. Sampel populasi dalam penelitian ini adalah 38 kabupaten di Jawa Timur pada tahun 2010 sampai 2012. Penelitian ini menggunakan data sekunder dalam bentuk Anggaran Pernyataan Pendapatan dan Belanja (APBD) Kabupaten. Sampling metode menggunakan metode sensus dengan mengambil seluruh populasi. alat penelitian yang digunakan adalah regresi linier berganda. Hasil penelitian ini menunjukkan bahwa PAD, DAU, DAK memiliki dampak positif dan signifikan terhadap belanja tidak langsung, jika dilihat lebih jauh, tingkat ketergantungan belanja tidak langsung lebih dominan dibandingkan dengan DAU dan DAK sedangkan PAD, DAU memiliki positif dan dampak yang signifikan terhadap belanja langsung. DAK perpengaruh dampak positif dan signifikan terhadap belanja langsung, tingkat ketergantungan belanja langsung lebih dominan terhadap PAD dibandingkan dengan DAU dan DAK.

JEL Classification: H83, M12

Published
2016-06-06
How to Cite
Ekaningtias, D. (2016). Pengaruh Pendapatan Asli Daerah (PAD), Dana Alokasi Umum (DAU) dan Dana Alokasi Khusus (DAK) Terhadap Alokasi Belanja Daerah Pada Kabupaten/Kota di Jawa Timur. JRAP (Jurnal Riset Akuntansi Dan Perpajakan), 3(01), 1-12. https://doi.org/10.35838/jrap.2016.003.01.1
Issue
Vol 3 No 01 (2016)
Section
Articles

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