PENGARUH PENDAPATAN ASLI DAERAH DAN DANA PERIMBANGAN TERHADAP BELANJA DAERAH

Adriani, Lista (2023) PENGARUH PENDAPATAN ASLI DAERAH DAN DANA PERIMBANGAN TERHADAP BELANJA DAERAH. Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia.

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Abstract

This study aims to determine whether there is an effect of regional original income on regional expenditures, general allocation funds for regional expenditures, special allocation funds for regional expenditures, and profit sharing funds on regional expenditures in cities or district in West Java Province. In this study, researchers used secondary data collection as a type of research, which was then tested using a census sampling technique. The data was processed using SPSS version 25. Based on the results of the study, it is known that, local revenue has an effect on regional spending, general allocation funds have an effect on regional spending, special allocation funds have no effect but simultaneously affect regional spending, profit sharing funds affect regional spending. Penelitian ini bertujuan untuk mengetahui apakah ada pengaruh pendapatan asli daerah terhadap belanja daerah, dana alokasi umum terhadap belanja daerah, dana alokasi khusus terhadap belanja daerah, dan dana bagi hasil terhadap belanja daerah pada kota atau kabupaten di Provinsi Jawa Barat. Dalam penelitian ini peneliti menggunakan pengumpulan data sekunder sebagai jenis penelitian, yang kemudian di uji menggunakan teknik census sampling. Data diolah menggunakan SPSS versi 25. Berdasarkan hasil penelitian diketahui bahwa, pendapatan asli daerah berpengaruh terhadap belanja daerah, dana alokasi umum berpengaruh terhadap belanja daerah, dana alokasi khusus tidak berpengaruh namun secara simultan berpengaruh terhadap belanja daerah, dana bagi hasil berpengaruh terhadap belanja daerah.

Item Type:	Thesis (Skripsi)
Contributors:	Contribution Contributors NIDN Email Thesis advisor Yuliansyah, Rahmat NIDN0305076902 rahmat_yuliansyah@stei.ac.id
Uncontrolled Keywords:	Pendapatan Asli Daerah, Dana Alokasi Umum, Dana Alokasi Khusus, Dana Bagi Hasil
Subjects:	Akuntansi > Akuntansi Keuangan Akuntansi > Perpajakan
Divisions:	S1 Akuntansi
Depositing User:	Mrs Lista Adriani
Date Deposited:	26 Jun 2023 03:09
Last Modified:	26 Jun 2023 03:09
URI:	http://repository.stei.ac.id/id/eprint/10192

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