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FAKTOR-FAKTOR YANG MEMPENGARUHI BELANJA MODAL PADA KABUPATEN/KOTA DI JAWA PERIODE 2016-2017

Buana, Made Ayu Ratna Mellya (2020) FAKTOR-FAKTOR YANG MEMPENGARUHI BELANJA MODAL PADA KABUPATEN/KOTA DI JAWA PERIODE 2016-2017. Undergraduate thesis, Universitas Stikubank.

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Abstract

Penelitianwini bertujuanwuntuk menguji dan menganalisis pengaruh pendapatanlasli daerahl(PAD), danalperimbangan, dan belanja pegawai terhadap belanjalmodal padalKabupaten/Kota di Jawa Periode 2016-2017. Populasildalam penelitianlini adalahlPendapatan AslilDaerah (PAD), DanalPerimbangan, Belanja Pegawai pada pemerintah daerah kabupaten dan kota di Jawa yang meliputi 85 daerah Kabupaten dan 34 daerahlKota sehingga totallpopulasi adalah 119 data. Teknikssampling yangsdigunakan yaitu samplingajenuh sehinggaasampel penelitian ini adalah seluruh laporan realisasi pemerintah daerah yang ada di Kabupaten/Kota di Jawa Tahun 2016-2017. Penelitianaini menggunakan data sekunderwyang diperoleh dariwLaporan Realisasi AnggaranwPendapatan dan BelanjawDaerah (www.djpk.depkeu.go.id) dan BPS (www.bps.go.id). Metode analisalyang digunakanldalam penelitianlini adalahlregresi linier berganda. Berdasarkan hasilapenelitian dapat disimpulkan bahwa: PendapatanaAsli Daerah (PAD) berpengaruhapositif signifikan terhadapwbelanja modalwpada Kabupaten/Kota di Jawa Periode 2016-2017. Dana Alokasi Umum (DAU) tidak berpengaruh signifikan terhadap belanja modal pada Kabupaten/Kota di Jawa Periode 2016-2017. Dana Alokasi Khusus (DAK) berpengaruh positif signifikan terhadap belanja modal pada Kabupaten/Kota di Jawa Periode 2016-2017. Dana Bagi Hasil (DBH) berpengaruh positif signifikan terhadap belanja modal pada Kabupaten/Kota di Jawa Periode 2016-2017. Thissstudy aims to examine and analyzeethe effect of regional own-source revenue (PAD), balance funds, and employee expenditure on capital expenditure in the regencies / cities in Java for the period of 2016-2017. The population in this study is the Regional Original Revenue (PAD), Balancing Funds, Employee Expenditures in the regency and city governments in Java covering 85 regencies and 34 municipalities so that the total population is 119 data. The sampling technique used isssaturated samplingsso that the sample of thissstudy is all reports of realization of local governments in the Regency / City in Java in 2016-2017. Thiswstudy uses secondarywdata obtained fromwthe Realization of Regional Revenue and Expenditure Budget Report (www.djpk.depkeu.go.id) and BPS (www.bps.go.id). Theeanalytical methodeused inlthis studylis multiplellinear regression. Based on the results of the study, it can be concluded that: Regional Original Income (PAD) has a significant positive effect on capital expenditures in districts / cities in Java for the 2016-2017 period. The General Allocation Fund (DAU) does not have a significant effect on capital expenditure in regencies / cities in Java for the 2016-2017 period. The Special Allocation Fund (DAK) has a significant positive effect on capital spending in districts / cities in Java for the 2016-2017 period. Revenue Sharing Fund (DBH) has a significant positive effect on capital expenditure in districts / cities in Java for the 2016-2017 period.

Item Type: Thesis (Undergraduate)
Additional Information: SKR.V.05.52.2167 NIM.18.05.52.5005
Uncontrolled Keywords: BelanjaaModal, Pendapatan Asli Daerah, Dana Perimbangan
Subjects: H Social Sciences > HG Finance
Faculty / Institution: Fakultas Ekonomika dan Bisnis > Program Studi Akuntansi
Depositing User: Farida Sri Endaryani
Date Deposited: 06 Nov 2020 02:20
Last Modified: 06 Nov 2020 02:20
URI: https://eprints.unisbank.ac.id/id/eprint/7339

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