Pengaruh Dana Bagi Hasil terhadap Belanja Daerah pada Kabupaten dan Kota di Indonesia
Abstract: This research aimed
to test: Influence of the Revenue Sharing Fund to Local Expenditure. This type
of research causative research. The population was regencies and cities in
Indonesia in 2009 to 2011. The research sample was determined by the method of
random sampling in order to obtain 96 counties and cities sampled. The type of
data used was secondary data and methods of analysis used was a simple
regression analysis. Based on a simple regression analysis with a significance
level of 0.05, the result of this study concluded: Revenue Sharing Fund
positive significanly effect on the Local Expenditure, where the significance
value 0.000 < 0.05 or t-count > t table is 12.681 > 1,9683 and β of
0.274 (Ha accepted). This study suggested: 1). For further research, to take
more sample and add other variables. 2). For further recencies and citis, to
optimize their potential income in order to finance Local Expenditure.
Penulis: Yolanda Wulandari
Kode Jurnal: jpakuntansidd140793
