PENGARUH PENDAPATAN ASLI DAERAH (PAD), DANA ALOKASI UMUM (DAU), DAN DANA BAGI HASIL (DBH) TERHADAP BELANJA MODAL PADA PEMERINTAH DAERAH (STUDI KASUS PADA DINAS KEUANGAN SEEKS KARESIDENAN SURAKARTA)
DOI:
https://doi.org/10.33061/jasti.v16i4.6234Keywords:
Regional Original Income (PAD), General Allocation Fund (DAU), Profit Sharing Fund (DBH), and Capital Expenditure.Abstract
The purpose of this study was to examine the effect of local revenue
(PAD), general allocation funds (DAU), and revenue sharing (DBH) on capital
expenditures in local governments. This study uses a sample of non-probability
sampling with saturated sampling technique so that it gets a sample at the
Department of Finance of the entire Surakarta Residency. The samples in this
study were 7 regions covering 1 Praja City (Surakarta) and 6 districts
(Karanganyar, Sragen, Wonogiri, Sukoharjo, Klaten and Boyilali) using agency
theory. The type of data used is secondary data. The results of this study indicate
the significance value of Regional Original Income (PAD) of 0.001 <0.05, it can
be explained that PAD has a significant effect on capital expenditure. The
significance value of the General Allocation Fund (DAU) of 0.006 <0.05, it is
explained that the DAU has a significant effect on capital expenditure. The
significance value of Revenue Sharing (DBH) is 0.429> 0.05, it can be explained
that DBH has no effect on capital expenditure. The coefficient of determination
shows an Adjusted R Square of 0.332, the effect of the independent variables,
namely Regional Original Income (PAD), General Allocation Fund (DAU), and
Profit Sharing Fund (DBH) on Capital Expenditure by 33.2% while the rest
(100%) -33.2%) = 66.8% influenced by other variables not studied.
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