Pengaruh Dana Alokasi Umum, Dana Alokasi Khusus, Dana Bagi Hasil, Pendapatan Asli Daerah, dan Sisa Lebih Pembiayaan Anggaran Terhadap Belanja Daerah pada Pemerintah Kabupaten/Kota di Provinsi Sumatera Utara Periode 2016-2020

Abstract

The study aims to determine the effect of general allocation fund, special allocation fund, revenue-sharing fund, local revenue, and surplus budget financing on regional expenditure in the regency/city of North Sumatra in 2016-2020. This research is causal associative research and the type of data used is secondary data. The population in this study was the regency/city of North Sumatra, which amounted to 33 regencies/cities. The sampling method used is saturated sampling method. The number of samples was obtained in as many as 33 regencies/cities consists of 25 regencies and 8 cities for five years of observation, so 165 observations were obtained. The results of the study state that general allocation fund, special allocation fund, local revenue have a positive and significant effect on regional expenditure, while revenue-sharing fund, surplus budget financing have no significant effect on regional expenditure. Simultaneously, general allocation fund, special allocation fund, revenue-sharing fund, local revenue, surplus budget fimamcing have an effect on regional expenditure in Regency/City of North Sumatra in 2016-2020.