PENGARUH PAD, DAU, DAK, DAN DBH TERHADAP BELANJA DAERAH (Studi pada Pemerintah Daerah Kabupaten/Kota di Provinsi Jawa Timur)

Erlina  Tiara Intan Sari; Nur  Fadjrih Asyik

Erlina Tiara Intan Sari
Nur Fadjrih Asyik

Keywords: local own source revenue, general allocation fund, special allocation fund, profit sharing fund, localexpenditure

Abstract

This research is meant to test the influence of local revenue which consists of local own source revenue, general
allocation fund, special allocation fund, and profit sharing fund give influence to the local expenditure of
districts / cities in East java province in 2013-2015 periods. Quantitative method is used in this research as the
research method. The samples are 35 districts / cities in East Java Province. The data is the secondary data which
has been obtained from budget realization statement of districts / cities in East Java province in 2013-2015
periods which has been obtained from The Audit Board of the Republic of Indonesia (BPK-RI) East java
province. Based on the test result, it has been found that: 1) local own source revenue give significant and
positive influence to the local expenditure. 2) General allocation fund give significant and positive influence to
the local expenditure. 3) special allocation fund give significant and negative influence to the local expenditure.
4) Profit sharing fund give significant and negative influence to the local expenditure.
Keywords: local own source revenue, general allocation fund, special allocation fund, profit sharing fund, local
expenditure.