Pendapatan Asli Daerah, Dana Alokasi Umum (DAU),Dana Alokasi Khusus (DAK) Dan Dana Bagi Hasil (DBH) Sebagai Determinan Belanja Modal Pada 22 Kab/Kota Se-Provinsi Nusa Tenggara Timur

PEKAMBANI, Marselina Ariany (2024) Pendapatan Asli Daerah, Dana Alokasi Umum (DAU),Dana Alokasi Khusus (DAK) Dan Dana Bagi Hasil (DBH) Sebagai Determinan Belanja Modal Pada 22 Kab/Kota Se-Provinsi Nusa Tenggara Timur. Masters thesis, Universitas Katolik Widya Mandira Kupang.

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Abstract

Marselina Ariany Pekambani (811211031) "Original Regional Income(PAD), General Allocation Funds (DAU), Special Allocation Funds (DAK) and Profit Sharing Funds (DBH) as Determinants of Capital Expenditures in 22 Districts/Cities in East Nusa Tenggara Province" under the guidance of Dr. M. E.Perseveranda, SE., M.Si., and Rere Paulina Bibiana, SE., M.Sc.The aim of this research is to determine the influence of Regional Original Income, General Allocation Funds, Special Allocation Funds and Profit Sharing Funds partially on Capital Expenditures and to simultaneously determine the influence of Regional Original Income (PAD), General Allocation Funds (DAU), Special Allocation Funds (DAK), and Profit Sharing Funds (DBH) on CapitalExpenditures. This research uses a quantitative method, the sample used is 22 regencies/cities in East Nusa Tenggara Province using the Regional Revenue and Expenditure Budget Realization Report for 2019 to 2021. Data was collected using documentation techniques. The data analysis technique used is descriptive statistical analysis and panel data regression using the Eviews 12 application. The results of the descriptive analysis show that for the 2019-2021 period West Manggarai's highest PAD was IDR. 169,920,911,284.19, the lowest in Rote Ndao Regency was IDR. 26,096,988,104.30; The highest DAU in South Central Timor Regency is IDR. 771,270,719,000, the lowest for Central Sumba Regency is IDR. 329,966,452,000; Ende Regency's highest DAK is IDR. 271,923,106,395, the lowest in Sabu Raijua Regency is IDR. 93.020.352.447; The highest DBH in Kupang City is IDR. 36,789,683,606, the lowest in Sabu Raijua Regency is IDR. 5,315,832,729; The highest capital expenditure in East Sumba Regency is IDR. 275,405,497,203, the lowest in Ngada Regency is IDR. 61,147,642,473.86. The results of Panel Data Regression Analysis show that Regional Original Income has a positive and significant effect on Capital Expenditures; General Allocation Funds have a negative and insignificant effect on Capital Expenditures; Special Allocation Funds have a positive but not significant effect on Capital Expenditures; and Profit Sharing Funds have a positive but not significant effect on Capital Expenditures; and together, Original Regional Income, General Allocation Funds, Special Allocation Funds and Profit Sharing Funds have a positive andsignificant effect on Capital Expenditures in 22 districts/cities throughout the NTT Province. The adjusted R Square results show that Regional Original Income (PAD), General Allocation Funds (DAU), Special Allocation Funds (DAK), and Profit Sharing Funds (DBH) influence Capital Expenditures by 0.140945 or 14.0%. Meanwhile, the remaining 86.0% is influenced by other variables not included in the model in this study.

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