PENGARUH PENDAPATAN ASLI DAERAH, DANA ALOKASI UMUM, DAN DANA BAGI HASIL TERHADAP BELANJA MODAL (STUDI PADA KABUPATEN/KOTA DI WILAYAH ACEH)
Abstract: The purpose of this
study was to test the influence of local revenue (PAD), general allocation fund
(DAU), sharing-revenue fund (DBH), and degree of decentralization againts
capital expenditure in regencies / cities in Aceh region. The population in
this study were all local governments in Aceh Region during 2011-2014. In Aceh,
there are 23 districts / cities which consists of 18 counties and 5 cities.The
method used in this research is census. The data used is secondary data
obtained Budget Realization Report of the Provincial Finance Department. The
analysis used is multiple linear regression analysis.The results showed that,
together local revenue, general allocation fund (DAU), and sharing-revenue fund
(DBH) againts capital expenditure in regencies / cities in Aceh region. Local
revenue positive effect on capital expenditure in regencies / cities in Aceh
Region. The general allocation fund has no effect on capital expenditure in
regencies / cities in Aceh Region. Revenue-sharing is no effect on capital
expenditure in regencies / cities in Aceh Region.
Keywords: capital expenditure,
fund local own revenue (PAD), general allocation fund (DAU), sharing-revenue
fund (DBH)
Penulis: Susi Susanti, Heru
Fahlevi
Kode Jurnal: jpakuntansidd160669
