KUMPULAN SKRIPSI DAN JURNAL AKUNTANSI SEKTOR PUBLIK TERBARU PENGARUH PENDAPATAN ASLI DAERAH, DANA ALOKASI UMUM, DAN DANA ALOKASI KHUSUS TERHADAP ALOKASI BELANJA MODAL DAERAH

PENGARUH PENDAPATAN ASLI DAERAH, DANA ALOKASI UMUM,

DAN DANA ALOKASI KHUSUS TERHADAP ALOKASI BELANJA MODAL

DAERAH

Abstract

This study examined the influence of local original income, general allocation funds, and special allocation funds of the Capital Expenditure Allocation. Independent variables in this research were the local original income, general allocation funds, and special allocation funds. Dependent variable was Capital Expenditure Allocation. Populations in this research were regencies or city in the province of Daerah Istimewa Yogyakarta. The sample used was a report from the APBD regency or city and regencies/city in number in the province of DIY period 2002 – 2007. Hypothesis of this research were examined by using multiple regression. The results of this research indicated that the local original income and special allocation funds influenced positively significant to the capital expenditure allocation. But the general allocation funds influence negatively significant to the capital expenditure allocation.

Keyword: local original income, general allocation funds, special allocation funds, capital expenditure allocation.

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