Pengaruh Pendapatan Asli Daerah, Dana Alokasi Umum dan Dana Bagi Hasil terhadap Pengalokasian Anggaran Belanja Modal Kabupaten/Kota di Sumatera Utara

Abstract

This study aims to examine the regional own revenue, general allocation fund, and product shared funds for capital expenditure budget of district / city in North Sumatra, as well as to determine which indicators are most dominant influence. The research data was taken during the five periods, namely between the years 2007-2011 with a sample of 24 districts / cities in the province of North Sumatra. The data of this study is secondary data, namely, data from the Directorate General of Fiscal Balance of the Ministry of Finance reports that the budget revenue and expenditure in the period 2007-2011. Analytical model used is multiple linear regression. Sampling technique using a purposive sampling method. Based on the F test, it can be concluded that the regional own revenue variable, the general allocation of funds, and product shared funds for the simultaneous effect on the allocation of capital expenditure budget. Furthermore, the t test results indicate that the variable regional own revenue and general fund allocations significantly influence the allocation of capital expenditure budget. Of the resulting regression model, the general allocation fund has the largest coefficient so that it can be said that the general allocation fund is the most dominant indicator.