PENGARUH PENDAPATAN ASLI DAERAH, DANA ALOKASI UMUM, DANA ALOKASI KHUSUS, DAN DANA BAGI HASIL TERHADAP PENGALOKASIAN BELANJA MODAL PADA PEMERINTAH KOTA/KABUPATEN SE-JAWA BARAT TAHUN 2014

Authors

  • Andreas Ell Nugroho Fakultas Ekonomi dan Bisnis Universitas 17 Agustus 1945 Surabaya
  • Meiril Hardi Fakultas Ekonomi dan Bisnis Universitas 17 Agustus 1945 Surabaya

DOI:

https://doi.org/10.30996/jea17.v3i02.3178

Abstract

ABSTRACT

The purpose of this study is to provide empirical evidence by using secondary data, regarding the effect of regional income, the general allocation fund and special allocation funds, revenue-sharing to the allocation of capital expenditures in municipalities/regencies in West Java in 2014. Samples used is a local government districts and cities in West Java as many as 26. The sampling technique is by engineering documentation. The method used in this research is descriptive analylis method. The data analysis technique used to test hypotheses include multiple linear regression, t test, F test, and R2 test. All the data acquired, processed using the test classical assumption of normality test, autocorrelation, multicollinearity test. In the classical assumption of normality test showed that the normal distribution of data, it is not free from the autocorrelation and multicollinearity.  So that the data did not deviate. Based on the results of statistical test tcalculate probability of PAD as big as 0,000 (p < 0,05), tcalculate probability of DBH as big as 0,844 (p > 0,05), tcalculate probability of DAU as big as 0,524 (p < 0,05), and tcalculate probability of DAK as big as 0,773 (p > 0,05). This suggests that the PAD significant effect on the allocation of capital expenditures. Whereas for the variable DBH, DAU and DAK no significant effect on the allocation of capital expenditure because it has significant value t > 0,05.

 

Keywords: Regional income, revenue-sharing, the general allocation fund, a special allocation of funds and capital expenditure.

Downloads

Download data is not yet available.

References

Albertalli, B. 2015. Simon VS The Homo

Sapiens Agenda. New York: Harper

Collins.

Asimaki, A. & Gerasimos K. 2014.

“Habitus: An attempt at a thorough

analysis of a controversial concept in

Pierre Bourdieu’s theory of practiceâ€.

Social Sciences Vol. 3, No. 4, p. 121-131.

Bourdieu, P. 1977. Outline of a Theory

of Practice. Cambridge: Cambridge

University Press.

Downloads

Published

2018-10-30

Issue

Vol. 3 No. 02 (2018)

Section

Articles

License

Authors whose manuscript is published will approve the following provisions:

  1. The right to publication of all journal material published on the JEA17: Jurnal Ekonomi Akuntansi website is held by the editorial board with the author's knowledge (moral rights remain the property of the author).
  2. The formal legal provisions for access to digital articles of this electronic journal are subject to the terms of the Creative Commons Attribution-ShareAlike (CC BY-SA) license, which means JEA17: Jurnal Ekonomi Akuntansi reserves the right to store, modify the format, administer in the database, maintain and publish articles without requesting permission from the Author as long as it keeps the Author's name as the owner of Copyright.
  3. Printed and electronically published manuscripts are open access for educational, research, and library purposes. In addition to these objectives, the editorial board shall not be liable for violations of copyright law.