PENGARUH DAU, DAK, DAN PAD TERHADAP BELANJA LANGSUNG

Abstract

This research is aimed to test the influence of General Allocation Fund (DAU), Special Allocation Fund (DAK), and Local Own-source Revenue (PAD) to the direct expenditure of Districts / Cities in East Java Province. The method has been done by using quantitative method. The population of this research is all the Districts / Cities in East Java Province which consist of 29 districts and 9 cities. The sample collection technique has been done by using purposive sampling, namely the process of sampling by first determining the number of samples to be taken, then done the sample by done with certain goals, targets and certain observations in picking a random sample The data is the secondary data which has been obtained from the Realization Report of Local Government Budget of East Java province with the observation periods in 2014-2016 periods. The data analysis has been carried out by using multiple linear regressions.It has been proven from the result of the research that the General Allocation Fund (DAU) and Local Own-source Revenue (PAD) gives signific ant influence to the direct expenditure. Meanwhile, Special Allocation Fund (DAK) does not give any significant influence to the direct expenditure.
Keywords: General Allocation Fund, Special Allocation Fund, Local Own-source Revenue, Direct expenditure