AMELIA, ADHEK (2013) PENGARUH PENDAPATAN ASLI DAERAH DAN DANA ALOKASI UMUM TERHADAP PENGALOKASIAN ANGGARAN BELANJA MODAL (Studi Pada Kabupaten/Kota Provinsi Jawa Timur periode 2010-2011). Undergraduate thesis, STIE PERBANAS SURABAYA.
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Abstract
This study aimed to examine the influence of Revenue and the General Allocation Fund for Capex budget allocation districts/cities in East Java, with a sample of 38 regencies/cities, but there are data that data must be extreme outliers and the number of samples to 37 districts/cities in the 2010-2011 test results showing that revenue (PAD) does not significantly influence the allocation of capital expenditures for 0280>0000 and the results of testing of the General Allocation Fund (DAU) shows that the DAU affects the allocation of capital expenditure for 0000<0000. Effect of revenue (PAD) of the Capital Expenditures Fiscal Federalism Based on the theory that the budget revenue and expenditure, can be interpreted as increasing the independence and creativity of local governments to explore, develop and manage potential areas for the public welfare. Effect of General Allocation Fund (DAU) for Capital Expenditures Fiscal Federalism Based on the theory that a form of decentralization in local government is the establishment of a plan for the allocation of economic resources in the form of budget. Local budget is the means used to achieve attainment increased productivity, growth, economic development and the improvement of productivity and income per capita in the pursuit of social welfare. Keywords: Revenue, General Allocation Fund, Capital Expenditure
Item Type: | Thesis (Undergraduate) |
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Subjects: | 600 - TECHNOLOGY > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 657 - ACCOUNTING > 657.042 - FINANCIAL ACCOUNTING |
Divisions: | Bachelor of Accountancy |
Depositing User: | ULFA KURNIA SARI |
Date Deposited: | 15 May 2017 10:17 |
Last Modified: | 15 May 2017 10:17 |
URI: | http://eprints.perbanas.ac.id/id/eprint/1226 |
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