PENGARUH PENDAPATAN ASLI DAERAH, DANA ALOKASI UMUM, DANA ALOKASI KHUSUS, DANA BAGI HASIL, DAN LAIN-LAIN PENDAPATAN DAERAH YANG SAH TERHADAP BELANJA DAERAH DI KABUPATEN KULON PROGO, TAHUN 2010-2018

PENGARUH PENDAPATAN ASLI DAERAH, DANA ALOKASI UMUM, DANA ALOKASI KHUSUS, DANA BAGI HASIL, DAN LAIN-LAIN PENDAPATAN DAERAH YANG SAH TERHADAP BELANJA DAERAH DI KABUPATEN KULON PROGO, TAHUN 2010-2018

regional original income, general allocation fund, special allocation fund, profit sharing fund, other legal revenue, and regional expenditure

This study aims to examine is there any effect of
Regional Original Income (PAD), General Allocation
Fund (DAU), Special Allocation Fund (DAK), Profit
Sharing Fund (DBH), and Other Legal Revenue on
Regional Expenditure. The independent variables that
included in this study are PAD, DAU, DAK, DBH,
and Other Legal Revenue, whereas the dependent
variable is Regional Expenditure. Sampling was carried out by using purposive sampling technique. Data obtained from the website of the Ministry of Finance of the Republic of Indonesia, Directorate General of Fiscal Balance. The data analyzed in this study used secondary data in the form of the Regional Budget Realization Report (APBD) of Kulon Progo Regency Government. The analysis technique used is Partial Least Square (PLS). The results of the study stated that Regional Original Income (PAD), and General Allocation Fund (DAU) have a positive effect but insignificant on Regional Expenditure, while Special Allocation Fund (DAK), Profit Sharing Fund (DBH), and Other Legal Revenue do not have any effect on Regional Expenditure.

Zefania Damayanti, Haryono Subiyakto

http://jam.stieykpn.ac.id/index.php/jam/issue/view/138

STIE YKPN Yogyakarta

Agustus 2021

Sri Wahyuni

P ISSN 2621-7031
E ISSN 2621-704X

PDF

Indonesian

Text

Jurnal Akuntansi dan Manajemen STIE YKPN Yogyakarta 2021