ANALISIS KOMPARATIF FAKTOR YANG MEMPENGARUHI BELANJA DAERAH PADA KABUPATEN/KOTA DI PROVINSI JAWA TIMUR

This research was conducted to examine the effect of General Allocation Funds, Special Allocation Funds and Regional Original Revenues on Regional Expenditures and conduct comparative analysis on Districts / Cities in East Java Province from 2015-2017. The sample in this study was selected using a p...

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Bibliographic Details
Main Author: Syalafudin Fahroni Setyawan, - (Author)
Format: Book
Published: 2019-01-07.
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520 |a This research was conducted to examine the effect of General Allocation Funds, Special Allocation Funds and Regional Original Revenues on Regional Expenditures and conduct comparative analysis on Districts / Cities in East Java Province from 2015-2017. The sample in this study was selected using a purposive sampling technique to obtain as many as 27 districts / cities from 38 regencies / cities in East Java Province with an observation period of three years. The analysis technique used in this study is multiple linear regression with a significance level of 5%. The results of this study indicate that the value of Adjusted R Square is 0.749, which means the ability of the independent variable General Allocation Funds, Special Allocation Funds and Regional Original Income can explain Regional Expenditures by 74.9%. Based on the variable significance test partially, it shows that (1) the General Allocation Fund has a significant effect on the Regional Expenditure, (2) Special Allocation Fund does not have a significant effect on the Regional Expenditure, and (3) Regional Original Income has a significant effect on the Regional Expenditure 
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