ANALISIS PENGARUH PENDAPATAN ASLI DAERAH, DANA ALOKASI UMUM, DANA ALOKASI KHUSUS, DAN DANA BAGI HASIL TERHADAP BELANJA MODAL DI PROVINSI PAPUA

MULIAWAN, RIZKI (2013) ANALISIS PENGARUH PENDAPATAN ASLI DAERAH, DANA ALOKASI UMUM, DANA ALOKASI KHUSUS, DAN DANA BAGI HASIL TERHADAP BELANJA MODAL DI PROVINSI PAPUA. Tesis thesis, SEKOLAH TINGGI ILMU EKONOMI INDONESIA JAKARTA.

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Abstract

Penelitian ini menganalisis pengaruh Pendapatan Asli Daerah (PAD), Dana Alokasi Umum (DAU), Dana Alokasi Khusus (DAK), dan Dana Bagi Hasil (DBH) terhadap belanja modal kabupaten/kota di Provinsi Papua periode 2013–2017. Latar belakang penelitian didasarkan pada rendahnya proporsi belanja modal dalam APBD Papua, rata-rata hanya 26,65% dari total belanja, sementara PAD juga masih kecil (sekitar 3,56%). Data sekunder dari 29 pemerintah daerah dianalisis menggunakan regresi data panel dengan model random effects, setelah melalui Chow Test, Hausman Test, dan Lagrange Multiplier Test. Hasil penelitian menunjukkan PAD berpengaruh negatif dan tidak signifikan terhadap belanja modal, mencerminkan lemahnya kemandirian fiskal daerah. Sebaliknya, DAU, DAK, dan DBH berpengaruh positif dan signifikan, menegaskan tingginya ketergantungan Papua pada transfer fiskal dari pemerintah pusat. Secara simultan, keempat variabel berpengaruh signifikan terhadap belanja modal. Temuan ini mengimplikasikan perlunya strategi peningkatan PAD dan penguatan perencanaan belanja modal agar lebih efektif, serta evaluasi formula dana perimbangan untuk mempercepat pembangunan infrastruktur dan pelayanan publik di Papua. Penelitian ini juga memberi kontribusi bagi pengembangan akuntansi sektor publik dan kebijakan fiskal daerah. This study analyzes the effect of Local Own-Source Revenue (PAD), General Allocation Fund (DAU), Specific Allocation Fund (DAK), and Revenue Sharing Fund (DBH) on capital expenditure in Papua’s regencies and municipalities during 2013–2017. The research is motivated by the relatively low share of capital expenditure in Papua’s regional budgets, averaging only 26.65% of total spending, while PAD remains limited at around 3.56%. Secondary data from 29 local governments were examined using panel data regression with a random effects model, selected after Chow, Hausman, and Lagrange Multiplier tests. The findings reveal that PAD has a negative and insignificant effect on capital expenditure, reflecting weak regional fiscal independence. In contrast, DAU, DAK, and DBH show positive and significant effects, confirming the heavy reliance of Papua’s local governments on central government transfers. Simultaneously, all four variables significantly influence capital expenditure. These results highlight the need to strengthen PAD through better tax and retribution management, while improving capital expenditure planning to align with development priorities. For the central government, the study underscores the importance of refining transfer allocation formulas to accelerate infrastructure and public service development in Papua. The study also contributes to the literature on public sector accounting and regional fiscal policy

Item Type:	Thesis (Tesis)
Contributors:	Contribution Contributors NIDN Email Thesis advisor Sunarsih, Uun UNSPECIFIED UNSPECIFIED
Subjects:	Akuntansi > Akuntansi Keuangan
Divisions:	S2 Akuntansi
Depositing User:	RIZKI MULIAWAN
Date Deposited:	06 Feb 2026 03:54
Last Modified:	06 Feb 2026 03:54
URI:	http://repository.stei.ac.id/id/eprint/15971

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