Analisis Pengaruh Pendapatan Asli Daerah (PAD), Dana Perimbangan dan Sisa Lebih Pembiayaan Anggaran Terhadap Pengalokasian Belanja Modal di Provinsi Sumatera Utara:

Analysis of the Effect of Regional Original Income (PAD), Balancing Funds and Remaining Budget Financing on the Allocation of Capital Expenditures in North Sumatra Province

Abstract

This research aims to analyze the Influence of regional revenues, production sharing fund, general allocation fund, special allocation fund, and surplus of budget financing partially and simultaneously on allocation capital expenditure in districts/cities in the Province of North Sumatera year period 2009 - 2013.This research is a kind of causal research and is a replication of the earlier research. The Population was 33 districts/cities in the Province of North Sumatera. The sample selection is done by purposive sampling method and obtained 22 districts/cities as samples. The data used in this research obtained income and expenditure budget (APBD) report from website of Directorate General of Fiscal Balance, Ministry of Finance Republic of Indonesia (www.djpk.depkeu.go.id). Testing statistical analysis of the data using multiple linear regression analysis to test the classical assumption first: test of normality, multicollinearity, heteroscedasticity, and auto correlation, then test the coefficient of determination and testing the hypothesis with T test and F test with a SPSS sofware program.The result of the research showed that the partially regional revenues (PAD) have a positive significant influence on capital expenditure, production sharing fund have a negative significant influence on capital expenditure, general allocation fund have a positive significant influence on capital expenditure, special allocation fund do not influence significant on capital expenditure, and surplus of budget financing have a positive significant influence on capital expenditure.While the Simultaneous regional revenues, production sharing fund, general allocation fund, special allocation fund, and surplus of budget financing significant influence on allocation capital expenditure in districts/cities in the Province of North Sumatera year period 2009 – 2013

This research aimed to analyze the Influence of regional revenues, production sharing fund, general allocation fund, special allocation fund, and surplus of budget financing partially and simultaneously on allocation capital expenditure in districts/cities in the Province of North Sumatera year period 2009 - 2013.This research was a kind of causal research and a replication of the earlier research. The population was 33 districts/cities in the Province of North Sumatera. The sample selection was done by purposive sampling method and obtained 22 districts/cities as samples. The data used in this research obtained income and expenditure budget (APBD) report from website of Directorate General of Fiscal Balance, Ministry of Finance Republic of Indonesia (www.djpk.depkeu.go.id). Testing statistical analysis of the data used multiple linear regression analysis to test the classical assumption first: test of normality, multicollinearity, heteroscedasticity, and auto correlation. Then, test the coefficient of determination and testing the hypothesis with T test and F test with a SPSS sofware program.The result of the research showed that a) the partially regional revenues (PAD) had a positive significant influence on capital expenditure, b) production sharing fund had a negative significant influence on capital expenditure, c) general allocation fund had a positive significant influence on capital expenditure, d) special allocation fund did not influence significant on capital expenditure, and e) surplus of budget financing had a positive significant influence on capital expenditure.While the Simultaneous regional revenues, production sharing fund, general allocation fund, special allocation fund, and surplus of budget financing significant influenced on allocation capital expenditure in districts/cities in the Province of North Sumatera year period 2009 – 2013.