PENGARUH RASIO KEUANGAN DAERAH, PENDAPATAN ASLI DAERAH (PAD) DAN DANA ALOKASI UMUM (DAU) TERHADAP BELANJA MODAL DI KOTA/ KABUPATEN PROVINSI JAWA TIMUR

Main Author: Artika, Manda Fresila
Format: Thesis NonPeerReviewed Book
Bahasa: eng
Terbitan: , 2019
Subjects:
Online Access: http://eprints.umm.ac.id/46711/1/PENDAHULUAN.pdf
http://eprints.umm.ac.id/46711/2/BAB%20I.pdf
http://eprints.umm.ac.id/46711/3/BAB%20II.pdf
http://eprints.umm.ac.id/46711/4/BAB%20III.pdf
http://eprints.umm.ac.id/46711/5/BAB%20IV..pdf
http://eprints.umm.ac.id/46711/6/BAB%20V.pdf
http://eprints.umm.ac.id/46711/7/LAMPIRAN.pdf
http://eprints.umm.ac.id/46711/
Daftar Isi:
  • This study aims to prove the importance of fiscal decentralization to give great authority to the regions to explore the potential they have as a source of regional income to finance regional expenditures in the context of public services and the importance of financial management of a region. The sample used 38 cities / regencies in East Java Province in the period 2015-2017, Causal Associative research using Linear Regression Multiple Tests. From the results of the research test it can be seen that the Regional Financial Ratios of Independence and Effectiveness have a negative effect on Capital Expenditures, Efficiency has a positive effect on Capital Expenditures, PAD (Regional Original Revenue) and DAU (General Allocation Funds) have a positive effect on Capital Expenditures. This is due to the fact that the independence of the area on average is still being reaped by 20%, while the effectiveness in spending in a region is getting higher, the higher the need for an area so that the DAU obtained in the following year can rise or remain constant. PAD is influential because Capital Expenditure is an important allocation because it can increase the PAD of the region itself.