Pengaruh Pendapatan Asli Daerah, Dana Bagi Hasil, Dana Alokasi Umum, Dana Alokasi Khusus, Dan Rasio Efisiensi Terhadap Pengalokasian Anggaran Belanja Modal Di Provinsi Jawa Timur

Masyhur, Peratiwi Nur Aisyah (2018) Pengaruh Pendapatan Asli Daerah, Dana Bagi Hasil, Dana Alokasi Umum, Dana Alokasi Khusus, Dan Rasio Efisiensi Terhadap Pengalokasian Anggaran Belanja Modal Di Provinsi Jawa Timur. Other thesis, Wijaya Kusuma Surabaya University.

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Abstract

Local government must face the problem that is with limited resources, local government is required to allocate funds properly from sources of funds obtained so as to improve services to the public. Regional sources such as Local Own Revenue, Revenue Sharing Funds, General Allocation Funds, Special Allocation Funds, and Efficiency Ratios affect the allocation of the Capital Expenditure budget in East Java. The sample used is 38 districts / municipalities in fiscal year 2015 and 2016 with data obtained from the Realization Report of Regional Revenue and Expenditure Budget. The result shows that the local revenue, profit sharing, general allocation fund, special allocation fund, and efficiency ratio have positive effect to the allocation of capital expenditure. By t-test of Original Regional Revenue, Revenue Sharing Fund, General Allocation Fund, Efficiency Ratio have a positive effect on the allocation of capital expenditure while Special Allocation Fund has no effect.

Item Type: Thesis (Other)
Uncontrolled Keywords: Local Revenue, Profit-Sharing Funds, General Allocation Funds, Special Allocation Funds, and Efficiency Ratios, Capital Expenditures
Subjects: H Social Sciences > HJ Public Finance
Divisions: Faculty of Economic and Business > Accounting Study Program
Depositing User: Agus Junaidi
Date Deposited: 15 Mar 2018 04:30
Last Modified: 15 Mar 2018 04:30
URI: http://erepository.uwks.ac.id/id/eprint/327

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