ANALISIS PENGARUH FAKTOR-FAKTOR PENDAPATAN DAERAH TERHADAP REALISASI BELANJA MODAL

ANALISIS PENGARUH FAKTOR-FAKTOR PENDAPATAN DAERAH TERHADAP REALISASI BELANJA MODAL

 

Erni Kurniasari1

1Jurusan Akuntansi Sekolah Tinggi Ilmu Ekonomi Bina Bangsa Banten

 

ABSTRACT

The purpose of this research to provide empirical evidence aboutinfluence of  Local Goverment Original Revenues(PAD),Balance Fund(DanaPerimbangan)and Other Revenues (Lain-lain Pendapatan yang Sah) to Capital Expenditure Realization (Realisasi Belanja Modal) in the district/municipal in West Java Province. The method of data analysis using multivariate analysis methods with multiple regression model. Population of this research were 26 district and municipal, and obtained by using purposive sampling 20 district and municipal in the sample period from 2007 until 2011.These result prove that simultaneous Regionally Original Income, Fund Balance and Other Lawful Income  have significant effect to Capital Expenditure Realization in the districts/cities in West Java Province, indicated by  adjusted R square of  50,2%  Capital Expenditure Realization can be explained by the independent variables. Partially, Regionally Original Income and Fund Balance significantly effect to Capital Realization Expenditure, while the Other Lawful Income have no significantly effect to Capital Expenditure Realization.

                                          

Keywords: Local Government Original Revenues, Balance Fund, Other Revenues and Capital

Expenditure Realization

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