Pengaruh Transfer Dana Pemerintahan Provinsi, Dana Alokasi Khusus, Investasi Daerah, Luas Wilayah, Sisa Lebih Pembiayaan Anggaran terhadap Belanja Daerah Pemerintah Kabupaten/Kota Sumatera Utara Tahun 2016-2020

Abstract

This purpose of this research is to examine impact of Province Government Fund Transfer, Special Allocation Funds, Regional Investment, Region Wide, and Surplus Budget Financing on Local Expenditures. The population of this research are 25 districts and 8 city in North Sumatra Province. The sampling method used was purposive sampling method, so that 10 district and 3 city in North Sumatra Province were obtained for 5 years of observation (2016-2020) with 65 observations (observations). The type of data in this research is secondary data obtained from the website of the Supreme Audit Agency of North Sumatra www.sumut.bpk.go.id and the Central Statistics Agency of Sumatra www.sumut.bps.go.id. The data analysis technique used is descriptive statistical analysis, classical assumption test, multiple linear regression analysis and hypothesis testing. The results of this research indicate that simultaneously the Province Government Fund Transfer, Special Allocation Funds, Regional Investment, Region Wide and Surplus Budget Financing have an effect on Regional Expenditures on District/City Governments in North Sumatra Province. Partially Province Government Fund Transfer, Special Allocation Funds, Region Wide have a significant positive effect on Local Expenditure. Regional Investment and Surplus Budget Financing have no effect on Local Expenditure in district/city governments in the province of North Sumatra.