PENGARUH PAD, DAU, DAN DAK TERHADAP BELANJA LANGSUNG

Abstract

This study is aimed to find out whether Local Own Source Revenue, General Allocation Fund and Special
Allocation Funds give influence to the direct expenditure and the Surplus of Financing Budget and Population
Growth as the control variable. The research object is all districts / cities in East Java Province. The sampleshave
been selected by using purposive sampling technique,so 35 Districts / Cities in East Java province which have
met the criteria have been selected as samples. The data analysis techniques have been done by using multiple
linear regressions analysis. Based on the results of analysis it shows that local own source revenue, Surplus of
Financing Budgetand Population Growth give positive and significant influenceto the direct expenditure,
General Allocation give significant and negative influenceto the direct expenditure, and Special Allocation Fund
does not give any influenceto the direct expenditure. The predictive ability of these five variables to the direct
expenditure is 63.3% while the remaining 36.7% is explained by other variables which are not included in this
research.
Keywords: Local Own Source Revenue, General Allocation Fund, Special Allocation Fund, Direct Expenditure