PENGARUH PAD, DAU, DAK, DAN SiLPA TERHADAP ALOKASI BELANJA MODAL DI JAWA TIMUR

MAHARGONO, IMANIAR PUTRI (2017) PENGARUH PAD, DAU, DAK, DAN SiLPA TERHADAP ALOKASI BELANJA MODAL DI JAWA TIMUR. Undergraduate thesis, STIE PERBANAS SURABAYA.

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Abstract

This research aims to describe and analyze the effect of District Own Revenue (PAD), General Allocation Fund (DAU), Special Allocation Fund (DAK), the remaining budget (SiLPA) against expenditure allocation Capital in District / City in East Java from the period of 2010 -2014.The analytical method used in this research is multiple linear regression assisted with Microsoft Excel and statistical packages social sciences (SPSS) 22.0.This type of data is secondary quantitative data from APBD Budget Realization Report and sample in this study is 29 districts and 9 city in East Java from 2010-2014. The results of this research are District Own Revenue (PAD) have a significant effect on capital expenditure.General Allocation Fund (DAU) has a significant effect on capital expenditure.Special Allocation Fund (DAK) has no influence on the allocation of capital expenditures.The remaining budget (SiLPA) had no influence on the allocation of capital expenditures. Keywords: Capital Expenditure Allocation, District Own Revenue, General Allocation Fund, Special Allocation Fund, the remaining budget.

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: 18 Aug 2017 07:11
Last Modified: 18 Aug 2017 07:11
URI: http://eprints.perbanas.ac.id/id/eprint/2634

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