PENGARUH DANA ALOKASI UMUM (DAU), DANA ALOKASI KHUSUS (DAK), DAN PENDAPATAN ASLI DAERAH (PAD) TERHADAP BELANJA LANGSUNG DI PROVINSI JAWA TENGAH TAHUN 2013-2017

Main Authors: Rachmawati, Fadhila Yuniar, Haryanto, Haryanto
Format: Article info application/pdf eJournal
Bahasa: eng
Terbitan: Diponegoro Journal of Accounting , 2019
Subjects:
Online Access: https://ejournal3.undip.ac.id/index.php/accounting/article/view/25701
https://ejournal3.undip.ac.id/index.php/accounting/article/view/25701/22872
Daftar Isi:
  • The results of this study indicate that the General Allocation Fund (DAU) and Regional Original Revenue (PAD) have a positive and significant effect, while the Special Allocation Fund (DAK) has a non-significant result of Direct Expenditure. The aim of this study is to find out which income can be extracted in order to increase public welfare and regions with direct expenditure.