Pendapatan Asli Daerah, Pendapatan Transfer, Penerimaan Pembiayaan Dan Realisasi Belanja Modal Provinsi Bengkulu

  • Diana Endah Rahmadewi
DOI: https://doi.org/10.35838/jrap.2018.005.01.10
Abstract views: 619 | PDF downloads: 9962
Keywords: capital expenditure, regionally original income, the general allocation fund, special allocation fund,, revenue fund,, other income.

Abstract

ABSTRACT

Capital expenditure is very important role in the region, with capital expenditures, the region will be grow and capable increase investment. The purpose of this study to prove that the Regionally Original Income, Funds Transfer consisting of General Allocation Fund, Special Allocation Fund and Revenue fund, Other Income, Receipt Financing influence simultaneously and partially on capital expenditures. The sample used is the Government/City District in Bengkulu of 60 District/City from 2008-2013. The analysis tool to test the hypothesis is multiple linear regression. The results showed that in partial regionally original Income, special allocation fund, other income and receipt financing are positive effect on capital expenditures, variable general allocation fund negative effect on capital expenditures, variable revenue fund no effect on capital expenditures. Simultaneously regionally original Income, general allocation fund, special allocation fund, revenue fund, Other Income and Receipt Financing positive significant effect on capital expenditures.

ABSTRAK

Peran Belanja Modal sangat penting di daerah, dengan belanja modal mampu membuat daerah menjadi berkembang sehingga diharapkan mampu meningkat pertumbuhan investasi di daerah tersebut. Tujuan penelitian ini untuk membuktikan bahwa Pendapatan Asli Daerah, Dana Transfer yang terdiri dari Dana Alokasi Umum, Dana Alokasi Khusus dan Dana Bagi Hasil, Pendapatan Lain Lain yang sah, Penerimaan Pembiayaan berpengaruh secara simultan dan parsial terhadap realisasi belanja modal. Sampel yang digunakan adalah 60 Kabupaten /Kota di Bengkulu dari tahun 2008-2013. Alat analisis untuk menguji hipotesis adalah regresi linier. Hasil penelitian menunjukkan bahwa secara parsial variabel Pendapatan Asli Daerah, Dana Alokasi Khusus, pendapatan lain lain yang sah, penerimaan pembiayaan berpengaruh positif terhadap realisasi belanja modal, variabel Dana Alokasi Umum berpengaruh negative terhadap realisasi belanja modal, variabel Dana Bagi Hasil tidak berpengaruh terhadap realisasi belanja modal. Secara simultan Pendapatan Asli Daerah, Dana Alokasi Umum, Dana Bagi Hasil, Dana Alokasi Khusus, Pendapatan Lain lain yang sah dan Penerimaan Pembiayaan berpengaruh signifikan positif terhadap realisasi belanja modal.

JEL Classification: M41, M42

Published
2018-06-04
How to Cite
Endah Rahmadewi, D. (2018). Pendapatan Asli Daerah, Pendapatan Transfer, Penerimaan Pembiayaan Dan Realisasi Belanja Modal Provinsi Bengkulu. JRAP (Jurnal Riset Akuntansi Dan Perpajakan), 5(01), 108-118. https://doi.org/10.35838/jrap.2018.005.01.10
Issue
Vol 5 No 01 (2018)
Section
Articles

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