ANALYSIS OF THE INFLUENCE OF REGIONALLY GENERATED REVENUE AND REVENUE SHARING FUND TO INFRASTRUCTURE EXPENDITURE IN SOUTH SUMATERA, INDONESIA

Hasni , Yusrianti (2014) ANALYSIS OF THE INFLUENCE OF REGIONALLY GENERATED REVENUE AND REVENUE SHARING FUND TO INFRASTRUCTURE EXPENDITURE IN SOUTH SUMATERA, INDONESIA. In: 13th ebes conference Istanbul Turki, Juni 5-7, 2014, Istanbul - Turki.

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    Abstract

    Regional autonomy is one effort to implement good governance in Indonesia. It makes local governments more independent especially in financial. There are some funding sources for local expenditure, it could be Revenue Sharing Fund (DBH) which is allocated funding from central government or Regionally Generated Revenue (PAD) which is funding derived from local own resources. This study aims to determine whether Revenue Sharing Fund (DBH) and Regionally Generated Revenue (PAD) have significant influence on infrastructure expenditure in South Sumatera Province, Indonesia. It is obtained by using population data from 2008 to 2012 that is done by noting the documentation available on the report of 4(four) cities and 11(eleven) regencies, also from Finance Ministry Indonesia, and other sources. The analysis uses multiple linear regressions and hypothesis test uses F test for simultaneously and T test for partially with T and F table at 5% level significance. The result from F test is 22,893 with significance 0,000. Furthermore, from T test, PAD with Infrastructure expenditure has significance 0,075, and DBH with Infrastructure expenditure has significance 0,000. The determination coefficient (Adjusted R Square) is 0,389. It can be concluded that based on partial test the Revenue Sharing Fund (DBH) has a significant effect to the infrastructure expenditure, meanwhile Regionally Generated Revenue (PAD) has not significant effect to infrastructure expenditure. However, based on simultaneous test both have significance influence to Infrastructure Expenditure. So, South Sumatera should increase their own local funding resources. Keywords: Autonomy, Regionally Generated Revenue (PAD), Revenue Sharing Fund (DBH), and Infrastructure Expenditure.

    Item Type: Conference or Workshop Item (Paper)
    Subjects: H Social Sciences > HC Economic History and Conditions
    Divisions: Faculty of Economics > Department of Accounting
    Depositing User: Mrs Hasni Yusrianti
    Date Deposited: 21 Jul 2014 21:26
    Last Modified: 21 Jul 2014 21:26
    URI: http://eprints.unsri.ac.id/id/eprint/4599

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