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

EKANINGTIAS, DIAH (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. JURNAL RISET AKUNTANSI DAN PERPAJAKAN, 3 (1). pp. 1-12. ISSN 2339 - 1545

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TURNITIN - PENGARUH PENDAPATAN ASLI DAERAH (PAD), DANA ALOKASI UMUM (DAU) DAN DANA ALOKASI KHUSUS (DAK) TERHADAP ALOKASI BELANJA DAERAH PADA KABUPATENKOTA DI JAWA TIMUR.pdf

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PENGARUH PENDAPATAN ASLI DAERAH (PAD), DANA ALOKASI UMUM (DAU) DAN DANA ALOKASI KHUSUS (DAK) TERHADAP ALOKASI BELANJA DAERAH PADA KABUPATEN KOTA DI JAWA TIMUR - peer review.pdf

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Official URL: http://jrap.univpancasila.ac.id/index.php/JRAP/art...

Abstract

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.

Item Type: Article
Subjects: 600 - TECHNOLOGY > 657 - ACCOUNTING > 657.042 - FINANCIAL ACCOUNTING
Divisions: Lecturer
Depositing User: Perpustakaan STIE Perbanas Surabaya
Date Deposited: 13 Feb 2018 06:17
Last Modified: 26 Apr 2018 09:25
URI: http://eprints.perbanas.ac.id/id/eprint/3160

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