PENGARUH PENDAPATAN ASLI DAERAH, DANA ALOKASI UMUM TERHADAPBELANJA MODAL PADA KABUPATEN/KOTA DI PROVINSI JAWA TENGAH TAHUN 2004-2007
Abstract: This research
intends to empirically test the direct effect between Regional Real/Own Revenue
(PAD) and General Allocation Fund (DAU) towards Capital Expenses at the
Regency/Municipality of Central Java Province. Sample in this research is
overall Regencies and Municipalities located in Central Java from the year of
2004 to 2007. The sample used based on the Regional Revenue and Expense Budget
(APBD) of regency/municipality regional government that had been used the new
format that is Law of the Internal Affairs Minister Decree No. 29 year 2002.
Data analyzed by using multiple regressions technique with analysis path model
and e-views. Based on the research result using multiple regressions, gained
the first Hypothesis result that is Regional Real/Own Revenue negatively
affects Capital Expenses. Second Hypothesis shows that General Allocation Fund
positively affects Capital Expenses.
Penulis: Andriana
Kode Jurnal: jpakuntansidd120421
