PENGARUH PENDAPATAN ASLI DAERAH DAN DANA ALOKASI UMUM TERHADAP BELANJA LANGSUNG

Abstract

This research is meant to find out whether the Local Own Source Revenue and General Allocation Fund has
positive influence to the direct expenditure of local government of East Java Province in 2013-2015 periods. This
research has been carried out by using secondary data in the form of statement of budgetary realization of the
local government which has been obtained from Statistics Indonesia (BPS) and The Audit Board of the Republic
of Indonesia (BPK RI). The data analysis has been done by using multiple linear regressions analysis with the
support of the SPSS (Statistical Product and Service Solutions) application. The result of coefficient test shows
that 96.2% variation or the change of direct expenditure can be explained by the variation of independent
variable of Local Owned Source Revenue and General Allocation Fund, meanwhile the remaining 3.8% has been
explained by other variables which are not included in the research model. The result of the research shows that
Local Owned Source Revenue and General Allocation Fund has positive influence to the direct expenditure. The
level of dependency of direct expenditure of the local government in East Java Province is more dominant to the
Local Owned Source Revenue and General Allocation Fund.
Keywords: Local owned source revenue, general allocation fund, direct expenditure.