Pengaruh Pendapatan Asli Daerah, Dana Bagi Hasil, Dana Alokasi Umum Dan Dana Alokasi Khusus Terhadap Tingkat Kemandirian Keuangan Daerah Pada Kabupaten Dan Kota Di Sumatera Barat (Tahun 2006 – 2011)

Abstract

The purpose of this research is aimed to examine 1) Influence of local revenue, to the Financial self-sufficiency of local governments 2) Effect of Shared Revenue to the Financial Self-sufficiency of local governments 3) Influence of General Allocation Fund to the Financial Self-sufficiency of local governments 4) Influence of Special Allocation Fund, to the level of Local Financial Independence on ditricts and cities in West Sumatera. The method of this research is cauvative research design. Budget realization report from each districts and cities in West Sumatera as population from the year 2006 to 2011. The sample set is determined by use total sampling technique, as 19 districts and cities in West Sumatera. The data utilizes  is secondary data obtained from the Central Statistics Agency (BPS) of West Sumatera Province. Techniques of data analysis using multiple linear regression. The results showed that 1) Local Revenue impact positively significant on the level of Local Financial Independence 2) Shared Revenue did not significantly effect the level of local financial independence level, 3) the General Allocation Fund had no significant effect on the level of Local Financial Independence and 4) Special Allocation Fund impact negatively significant on the level of Local Financial Independence.

Key Word : Local Financial Independence Level, Local Revenue, Shared Revenue, General Allocation Fund and the Special Allocation Fund.