PENGARUH PAD, DAU DAN DAK TERHADAP BELANJA LANGSUNG

Abstract

This research is meant to find out whether there is any influence among local own-source revenue, general allocation fund, and special allocation fund to the direct expenditure on the Districts or Cities in Madura Island i.e.: district or city of Bangkalan, district or city of Sampang, and district or city of Pamekasan.The method is descriptive method. The samples are used on the basis of purposive sampling. The samples consist of three districts / cities in 2004-2014 periods except in the period of 2006. The secondary data is related institutions in Madura Island. The multiple linear regressions analysis which is carried out by using the SPSS program are used to test whether the local own-source revenue, general allocation fund, and special allocation fund to the direct expenditure have significant and positive influence either partial t test and Goodness Of Fit test.The result of this research shows that only general allocation fund which has significant and positive influence whereas local own-resources revenue and special allocation fund partially do not have any significant and positive influence to the direct expenditure. Based on the Goodness of Fit test which is used to measure the local own-source revenue, general allocation fund, special allocation fund has significant and positive influence to the direct expenditure.
Keywords: PAD, DAU, DAK, Direct Expenditure (BL).