ANALISIS PENGARUH PENDAPATAN ASLI DAERAH, DANA ALOKASI UMUM, DANA ALOKASI KHUSUS DAN DANA BAGI HASIL TERHADAP BELANJA DAERAH DI 19 KABUPATEN/KOTA DI SUMATERA BARAT

Authors

  • Aidil Fitrah Akbar Universitas Bung Hatta
  • Nurul Huda Universitas Bung Hatta

Keywords:

Regional shopping, PAD, DAU, DAK, DBH

Abstract

In the context of implementing regional autonomy and fiscal decentralization, regional governments are given the freedom to manage and utilize their regional revenue sources in accordance with the aspirations of regional communities. The regional original income variable obtained a regression coefficient value with a negative sign of 0.004508 which was strengthened by a probability value of 0.8648 > ?= 0.10. So the decision is that regional original income has a negative relationship and does not have a significant effect on regional spending. Using general allocation funds, the regression coefficient value obtained with a positive sign was 1.131694. The results obtained were strengthened by a probability value of 0.0000 < ?= 0.05. So the decision is concluded that general allocation funds have a positive relationship and have a significant effect on spending. The special allocation funds variable has a positive regression coefficient of 0.000991 which is reinforced by a probability value of 0.0000 < ?= 0.05. So the decision is that special allocation funds have a positive and significant relationship to regional spending. Profit sharing funds have a negative regression coefficient of 0.434651 which is reinforced by a probability value of 0.6139 > ?= 0.05. So the decision is that profit sharing funds have a negative relationship and do not have a significant effect on regional spending.

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Published

2024-04-29

Issue

Vol. 2 No. 1 (2024): June

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Articles

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