PENGARUH PENDAPATAN ASLI DAERAH (PAD) DAN DANA ALOKASI UMUM (DAU) TERHADAP BELANJA DAERAH (STUDI PADA PEMERINTAH KABUPATEN/KOTA DI SUMATERA BARAT)

ika sasti, ferina and husnaini , Puspita (2012) PENGARUH PENDAPATAN ASLI DAERAH (PAD) DAN DANA ALOKASI UMUM (DAU) TERHADAP BELANJA DAERAH (STUDI PADA PEMERINTAH KABUPATEN/KOTA DI SUMATERA BARAT). Jurnal eksistensi, IV (3). pp. 570-581. ISSN 2085-2401

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      Abstract

      The objective of this research is to examine the effect of local own revenue and intergovernmental transfer to region government expense. Independent variables which are used in this research are local own revenue and intergovernmental transfer, and dependent variable is region govertment expense. This research is committed with 19 regency/city as a sample at West Sumatera Province. This research is done for 2009-2011 period. The data are taken from the website Financial Departement of the Republic Indonesia (www.djpkpd.go.id). The data which is analyzed in this research are collected trough the region budget of Revenue and Expense (APBD). The instrument that used result is a multiple regression. Result of this study indicates that the PAD and DAU have a significant impact on regional expense.When viewed more deeply, the rate dependence of region government expense more dominant Intergovermental Transfer (DAU) than Local Own Revenue (PAD) . This indicates that there has been a flypaper effect

      Item Type: Article
      Uncontrolled Keywords: Local Own Revenue (PAD), Intergovermental Transfer (DAU), Region Government Expense and Flypaper Effect
      Subjects: H Social Sciences > H Social Sciences (General)
      H Social Sciences > HB Economic Theory
      H Social Sciences > HJ Public Finance
      Divisions: Faculty of Economics > Department of Accounting
      Depositing User: Muchtar Indana
      Date Deposited: 03 Aug 2016 14:37
      Last Modified: 03 Aug 2016 14:37
      URI: http://eprints.unsri.ac.id/id/eprint/6608

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