Model Pemanfaatan Pendapatan Asli Daerah Dan Dana Alokasi Khusus Dalam APBD Kabupaten/Kota Di Provinsi Aceh

Satria, Dy Ilham and Munandar, Munandar (2017) Model Pemanfaatan Pendapatan Asli Daerah Dan Dana Alokasi Khusus Dalam APBD Kabupaten/Kota Di Provinsi Aceh. JURNAL VISIONER & STRATEGIS, 6 (2). pp. 1-7. ISSN 2338-2864

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Abstract

This study aims to examine (1) the influence of local revenue on capital expenditure (2) the effect of revenue-sharing funds on capital expenditures of districts/municipalities in Aceh. The population in this study is the Local Government Financial Report (LKPD) obtained from the APBA data in the form of local revenue data, special allocation funds, and capital expenditures in 23 districts/cities in Aceh from 2013 until 2015 with a total population of 69 LKPD. The method of analysis used in this study is multiple linear regression. The results of this study indicate that (1) local own revenues and special allocation funds have simultaneous effect on capital expenditures on district/municipal governments in Aceh.(2) whereas partially, the original revenues have a significant effect on capital expenditure, while special allocation funds also affect the capital expenditure of the Regency in Aceh.

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