PENGARUH PENDAPATAN ASLI DAERAH (PAD), LAIN­LAIN PENDAPATAN YANG SAH (LPS), DANA ALOKASI UMUM (DAU) DAN DANA BAGI HASIL (DBH) TERHADAP PENGALOKASIAN ANGGARAN BELANJA MODAL PEMERINTAH DAERAH

Suwarni, Sri (2009) PENGARUH PENDAPATAN ASLI DAERAH (PAD), LAIN­LAIN PENDAPATAN YANG SAH (LPS), DANA ALOKASI UMUM (DAU) DAN DANA BAGI HASIL (DBH) TERHADAP PENGALOKASIAN ANGGARAN BELANJA MODAL PEMERINTAH DAERAH. Masters thesis, Universitas Sebelas Maret.

[img] PDF (APBD, PAD, LPS, DAU, DBH, Capital Expenditure, Agency theory,regencies/municipality, Kalimantan.) - Published Version
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    Abstract

    This research aims to give empirical evidence and examines the effect of Pendapatan Asli Daerah (PAD), Lain­lain Pendapatan yan Sah/ Other Miscellaneous Revenues (LPS), Dana Alokasi Umum/ General Grants (DAU), and Dana Bagi Hasil/ Revenue Sharing (DBH) on Belanja Modal/ Capital Expenditure (BM) by considering pooled data. The research object are Regency/ Municipality of Kalimantan Island. The data used in this research taken from 2005­2007 and Regency/ Municipality Government Financial Report that audited and issued by BPK RI on www.bpk.go.id. The analysis found that DAU and DBH have effect on capital expenditure (Belanja Modal). It means local government was able to predict capital expenditure based on DAU and DBH. Next analysis showed that PAD and LPS has no effect on capital expenditure (Belanja Modal)

    Item Type: Thesis (Masters)
    Subjects: H Social Sciences > HJ Public Finance
    Divisions: Fakultas Ekonomi
    Fakultas Ekonomi > Akuntansi
    Depositing User: Vignasari Kokasih
    Date Deposited: 22 Jul 2013 21:37
    Last Modified: 22 Jul 2013 21:37
    URI: https://eprints.uns.ac.id/id/eprint/8225

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