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

Eko Sulistyawan

Abstract


This research is a explanatory research of municipalities and countries in the Sumatera entitled “The Effect of General Allocate Funds (DAU) and Local Original Revenues (PAD) to the Local Government Expenditures of Municipalities and Countries in the Sumatera”.
The aim of this research is a to lesson of DAU and PAD to the local government expenditures.
The used analysis tool to lesson of DAU and PAD to the local government expenditures are using simple and multiple regression. The test did in two model of regressions there are without and with lag regression. Without lag regression was use for testing the effect of independent variables (DAUand PAD) to the dependent variable (local government expenditures), with lag regression was use for testing is dependent variable can be predicting independent variables. To examine the accuracy of hypothesis have taken t and F test, by condition that if the level of probability < 0,05 then the hypothesis accepted, but if > 0,05 then the hypothesis rejected.
The results of simple regression is indicate if DAU and PAD has positive significant effect to the local government expenditures, include without or with lag regression. When both of regression model compared, without lag regression is stronger to influence local government expenditures than with lag regression. In the simple way appear flypaper effect, there is a local government responsive to the local government expenditures is bigger influenced sum of receives come from DAU than PAD.
In the multiple regression, DAU and PAD according together has positive significant effect to the local government expenditures, and DAU is more dominate to influence local government expenditures. Besides of that, appear flypaper effect both of regression models.
Based on the conclusion above, the researcher suggest if local government should make policies of local revenue sources that didn’t just depend on transfer of center government, but with further manage of local original revenue sources without too lay on the society.

 

Keyword : dana alokasi umum; pendapatan asli daerah; belanja pemerintah

 

Link Terkait : http://skripsi.umm.ac.id/files/disk1/24/jiptummpp-gdl-s1-2004-ekosulisty-1199-Pendahul-n.PDF


Keywords


dana alokasi umum; pendapatan asli daerah; belanja pemerintah