Pengaruh Pendapatan Asli Daerah, Dana Perimbangan, dan Lain-lain Pendapatan Yang Sah Terhadap Belanja Daerah

Yuriko Ferdian - Program Studi Akuntansi Fakultas Ekonomi Universitas Negeri Padang

Abstract


This study aimed to examine: 1) The effect of local revenues to local shopping 2) the influence of the balance funds to local shopping 3) the influence of other legitimate income against expenditure. This study classified the type of research that is causative. The population in this study were all regencies and cities in West Sumatra were taken through the budget document report in 2007 until 2011. The selection of samples totaling sampling method. The data used in this study are secondary data. Data collection techniques with engineering documentation. The analysis used is multiple regression and t-test statistics.

Hypothesis testing results show that revenue positive significant effect on local spending. It can be seen that the value of the significance of 0000 < 00:05.a Fund balance positive significant effect on the regional expenditures in the amount of 0.000 <α 0.05 level. Another other lawful income of the significant positive impact on the local shopping with value 0.000 <α 0005.

In this study suggested: 1) For the next researchers who are interested in researching the same title should be adding other variables, such as local government expenditure the previous year. 2) For further research in order to increase the period of observation. 3) For the local government local government agencies are expected to manage the best possible revenue to finance public expenditures, it is necessary for the method of calculating potensii systematic and rational in order to obtain a rill PAD owned to fund their spending. 4) The local government should examine the expenditure that occurs, there may need to be reduced or expenses that should not be done. 5) For local government to do business to increase revenue is by intensifying and extending levies in the form of levies or taxes, natural resource ekplotasi scheme of capital formation (capital formation) or investment area through fundraising or attracting investors.

 

Key words: Participation On Budget, Budgetary Slack, Locus Of Control, Organization Cultural.

 


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