Image of Pengaruh Pendapatan Asli Daerah, Dana Alokasi Umum, Dana Alokasi Khusus Dan Dana Bagi Hasil Terhadap Belanja Modal (Studi Empiris Pada Pemerintah Kabupaten / Kota Di Provinsi Riau Periode 2011 - 2015)
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Pengaruh Pendapatan Asli Daerah, Dana Alokasi Umum, Dana Alokasi Khusus Dan Dana Bagi Hasil Terhadap Belanja Modal (Studi Empiris Pada Pemerintah Kabupaten / Kota Di Provinsi Riau Periode 2011 - 2015)

This research aims to test empirically the influence of Local Revenue, General Allocation Funds, Special Allocation Funds, and the Revenue Sharing Funds to Capital Expenditures. The population used in this study is the Regional Government of Riau with 12 districts / municipal being sampled. The sampling technique is Purposive Sampling. Data collection was carried out from the Local Budget (APBD) Realization Report from 2011 to 2015, obtained from the Directorate General of Fiscal Balance of Regional Government. The method of analysis in this study using multiple linear regression method with SPSS version 21. The results of this study prove that the local revenue have an effect on capital expenditure. Local revenue is widely used to capital expenditure. General allocation funds have no effect on capital expenditures. General Allocation fund is a block grant whose use is handed over to regions in accordance with local priorities and needs. Special allocation funds have no effect on capital expenditur. Special Allocaton Fund that received by the regions can’t be determined every year and the goverment doesn’t rely on that for development. Revenue-sharing funds have a positive effect on capital expenditure. Revenue Sharing Fund is used for the development of regional facilities and infrastructure.
Keyword: Local Revenue, General Allocation Fund, Special Allocation Fund, Revenue Sharing Fund, Capital Expenditure

Ketersediaan
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Perpustakaan Universitas Riau 02 03. 118 (0011)
02 03. 118 (0011)
Tersedia
Informasi Detail
Judul Seri
-
No. Panggil
02 03. 118 (0011)
Penerbit
Pekanbaru : Universitas Riau – Fakultas Ekonomi Dan Bisnis – Akuntansi.,
Deskripsi Fisik
ix, 105 hlm.; ill.; 29 cm
Bahasa
Indonesia
ISBN/ISSN
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Klasifikasi
02 03. 118 (0011)
Tipe Isi
-
Tipe Media
-
Tipe Pembawa
-
Edisi
-
Subjek
Akuntansi
Info Detail Spesifik
-
Pernyataan Tanggungjawab
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