PENGARUH PENDAPATAN ASLI DAERAH (PAD) DAN DANA ALOKASI UMUM (DAU) TERHADAP ALOKASI BELANJA DAERAH PADA KABUPATEN DAN KOTA DI JAWA TIMUR

SETIAWAN, ZHENA FANTA EGA (2014) PENGARUH PENDAPATAN ASLI DAERAH (PAD) DAN DANA ALOKASI UMUM (DAU) TERHADAP ALOKASI BELANJA DAERAH PADA KABUPATEN DAN KOTA DI JAWA TIMUR. Undergraduate thesis, STIE PERBANAS SURABAYA.

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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.

Item Type: Thesis (Undergraduate)
Subjects: 600 - TECHNOLOGY > 657 - ACCOUNTING > 657.042 - FINANCIAL ACCOUNTING
Divisions: Bachelor of Accountancy
Depositing User: Perpustakaan STIE Perbanas Surabaya
Date Deposited: 05 Jul 2017 03:29
Last Modified: 05 Jul 2017 03:29
URI: http://eprints.perbanas.ac.id/id/eprint/1081

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