Pengaruh Pendapatan Asli Daerah, Dana Alokasi Umum, dan Sisa Lebih Anggaran terhadap Belanja Langsung (Studi pada Kabupaten/Kota Eks Karesidenan Surakarta Tahun 2012-2016)

Abstract

This study aims to test and provide empirical evidence regarding the effect of Regional Original Income (PAD), General Allocation Funds (DAU), and Remaining Over Budget (SILPA) on direct expenditure. The number of observations of this study was 35 data with a cross section of 7 districts / cities in the Ex Surakarta Residency. The data used is the visualization of APBD data, namely the realization of PAD, DAU, SILPA and district / city Direct Expenditures at the Ex Surakarta Residency from 2012-2016. The data is sourced from the Directorate General of Fiscal Balance of the Ministry of Finance of Indonesia. Testing is done by panel data analysis. The results of the analysis using the Chow Test show that PAD and DAU have a positive and significant relationship to Direct Spending, but for SILPA it does not have a significant effect on Direct Spending. The results of the F test simultaneously show that the value of Prob (F-statistic) 0.000 <0.05, it can be said that the independent variables simultaneously / simultaneously affect the dependent variable. While the results of the partial T test of PAD t count> t table are 8.562336> 1.694, DAU t count> t table which is 4.800654> 1.694, and SiLPA t count <t table that is -1.047308 <2.307, then the PAD and DAU variables have positive influence while Silpa does not affect Direct Spending.