Pengaruh Pendapatan Asli Daerah (PAD) dan Dana Alokasi Umum (DAU) Terhadap Belanja Daerah (Studi pada Pemerintah Kabupaten/Kota di Sumatera Barat): Peer Review

Ferina, Ika Sasti and Husnaini, Puspita (2012) Pengaruh Pendapatan Asli Daerah (PAD) dan Dana Alokasi Umum (DAU) Terhadap Belanja Daerah (Studi pada Pemerintah Kabupaten/Kota di Sumatera Barat): Peer Review. Universitas Sriwijaya. (Unpublished)

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Abstract

The objective of this research is to examine the effect of local own revenue and intergovernmental transfer to region government expense. Independent variables which are used in this research are local own revenue and intergovernmental transfer, and dependent variable is region govertment expense. This research is committed with 19 regency/city as a sample at West Sumatera Province. This research is done for 2009-2011 period. The data are taken from the website Financial Departement of the Republic Indonesia (www.djpkpd.go.id). The data which is analyzed in this research are collected trough the region budget of Revenue and Expense (APBD). The instrument that used result is a multiple regression. Result of this study indicates that the PAD and DAU have a significant impact on regional expense.When viewed more deeply, the rate dependence of region government expense more dominant Intergovermental Transfer (DAU) than Local Own Revenue (PAD) . This indicates that there has been a flypaper effect

Item Type: Other
Uncontrolled Keywords: Local Own Revenue (PAD), Intergovermental Transfer (DAU), Region Government Expense and Flypaper Effect
Subjects:
Divisions: 01-Faculty of Economics > 62201-Accounting (S1)
Depositing User: M.Si Ika Sasti Ferina
Date Deposited: 14 Oct 2020 03:09
Last Modified: 14 Oct 2020 03:09
URI: http://repository.unsri.ac.id/id/eprint/36658

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