Analisis Pengaruh Pendapatan Asli Daerah, Dana Alokasi Umum, Dana Alokasi Khusus, dan Sisa Lebih Pembiayaan Anggaran Terhadap Belanja Modal (Studi Kasus Provinsi di Wilayah Jawa Tahun 2016-2020)

Saputri, Herliayani and ., Associate Prof Amrizal, S.E., M.M., PhD (2022) Analisis Pengaruh Pendapatan Asli Daerah, Dana Alokasi Umum, Dana Alokasi Khusus, dan Sisa Lebih Pembiayaan Anggaran Terhadap Belanja Modal (Studi Kasus Provinsi di Wilayah Jawa Tahun 2016-2020). ITB Ahmad Dahlan Jakarta, Jakarta.

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Abstract

HERLIAYANI SAPUTRI. Analisis Pengaruh Pendapatan Asli Daerah, Dana Alokasi Umum, Dana Alokasi Khusus dan Sisa Lebih Pembiayaan Anggaran Terhadap Belanja Modal (Studi Kasus Provinsi Di Wilayah Jawa Tahun 2016 – 2020). Dibawah bimbingan AMRIZAL.

Tujuan penelitian ini untuk menganalisis pengaruh Pendapatan Asli Daerah, Dana Alokasi Umum, Dana Alokasi Khusus, Sisa Lebih Pembiayaan Anggaran Terhadap Belanja Modal. Penelitian ini menggunakan Laporan Keuangan yang ada pada Provinsi di Wilayah Jawa tahun 2016 – 2020. Penelitain ini menggunakan desain penelitian kuantitatif asosiatif karena dalam pemecahan masalah yang sudah dijelaskan dalam rumusan masalah yang memerlukan perhitungan dan pengukuran terhadap hipotesis yang telah di tetapkan. Teknik pengambilan sampel yang digunakan pada penelitian ini ialah meotde judgment sampling. Terdapat 6 provinsi yang digunakan sebagai sampel penelitian. Hasil penelitian ini ialah pendapatan asli daerah berpengaruh positif dan signifikan terhadap belanja modal, dana alokasi umum, dana alokasi khusus, dan sisa lebih pembiayaan anggaran tidak berpengaruh terhadap belanja modal dan secara simultan pendapatan asli daerah, dana alokasi umum, dana alokasi khusus, dan sisa lebih pembiayaan anggaran berpengaruh terhadap belanja modal.

Kata kunci: pendapatan asli daerah, dana alokasi umum, dana alokasi khusus, sisa lebih pembiayaan anggaran terhadap belanja modal.

ABSTRACT

HERLIAYANI SAPUTRI. Analysis of the Effect of Regional Original Revenue, General Allocation Funds, Special Allocation Funds and the Remaining Budget Financing on Capital Expenditures (Case Study of Provinces in the Java Region 2016 – 2020). Under the guidance of AMRIZAL.

The purpose of this study was to analyze the effect of Regional Original Revenue, General Allocation Funds, Special Allocation Funds, the Remaining Budget Financing on Capital Expenditures. This study uses the existing Financial Reports in the Provinces in the Java Region in 2016 – 2020. This research uses an associative quantitative research design because in solving problems that have been described in the problem formulation that requires calculations and measurements of the established hypotheses. The sampling technique used in this study is the judgment sampling method. There are 6 provinces used as research samples. The results of this study are that regional original income has a positive and significant effect on capital expenditure, general allocation funds, special allocation funds, and the remaining excess budget financing has no effect on capital expenditures and simultaneously regional original income, general allocation funds, special allocation funds, and the remaining more budget financing has an effect on capital expenditure.

Keywords: local revenue, general allocation funds, special allocation funds, the remaining more budget financing for capital expenditures

Item Type:	Other
Subjects:	N Fine Arts > NK Decorative arts Applied arts Decoration and ornament N Fine Arts > NX Arts in general
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi S1
Depositing User:	Khalifafachri Albi
Date Deposited:	20 Feb 2025 04:51
Last Modified:	22 Feb 2025 04:41
URI:	http://repository.itb-ad.ac.id/id/eprint/327

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