PENGARUH PENDAPATAN ASLI DAERAH, DANA PERIMBANGAN, SELISIH LEBIH PEMBIAYAAN ANGGARAN SERTA LUAS WILAYAH TERHADAP BELANJA DAERAH

Abstract

The allocation of regional expenditure is based on regional needs for facilities and infrastructure, both for the smooth implementation of government tasks and public facilities. Utilization of expenditure should be allocated to productive matters. In an effort to develop and develop the region in order to prosper the community, local governments can use the Regional Budget (APBD). This study aims to determine the effect of regional own-source revenues, balance funds and the difference in budget financing and area size to regional spending.The population in this study were regencies / cities in East Java Province, the sampling technique used purposive sampling and the samples used in this study were 38 regencies / cities in East Java, the observation period was conducted in 2015-2017. The type of data in this study is secondary data using financial statement data. The analysis technique used is multiple linear regression analysis. The test results of this study using the model feasibility test shows the model is feasible to be used in further research, and using hypothesis testing using the t test shows the regional original income, balance funds and the difference in budget financing and area size has a significant effect on regional spending.
Keywords : local own source revenue, balance fund, surplus of financing budget, area and capital expenditure