Analisis Pengaruh Dana Alokasi Umum (DAU) Dan Pendapatan Asli Daerah (PAD) Terhadap Belanja Langsung Kota Kupang

LABA, Wilibrordus Pati (2019) Analisis Pengaruh Dana Alokasi Umum (DAU) Dan Pendapatan Asli Daerah (PAD) Terhadap Belanja Langsung Kota Kupang. Diploma thesis, Universitas Katolik Widya Mandira.

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Abstract

The purpose of this study is 1) To determine the effect of the General Allocation Fund (DAU) on Kupang City Direct Expenditures, 2) To determine the effect of Regional Original Revenue (PAD) on Kupang City Direct Expenditures.This study uses quantitative data which is the type of data that can be measured or calculateddirectly, in the form of information or explanations expressed in numbers or numbers.The data source used in this study is secondary data from the Kupang City Statistics Agency.The sample used in this study is the Data on General Allocation Funds, Regional Original Revenue Data and Kupang City Direct Expenditure Data from 2009-2018 and then analyzed using Eviews.The results were obtained: 1) General Allocation Fund(X1) and Local Own Revenue (X2) simultaneouslyaffectDirect Expenditurein thecity ofKupang.2) The General Allocation Fund(X1) partiallyhas apositiveeffecton Direct Expendituresin thecity ofKupang.3) Regional Original Revenue (X2) partially has a positive and significant effect on Direct Expenditures in Kupang City.4) a.The coefficient of determination(R2)for DAU Effect on Direct Spendingsebesar0.618931meaning of 61.89% Direct Shopping dependent variable explained by the independent variable capable of General Allocation Fund (X1)the rest is explained by other things that are not included inthis study.b.The coefficient of determination (R2) for the Effect of revenue (X2) is 0.852012 meaning of 85.20% Direct Shopping dependent variable explained by the independent variable capable revenue (X2)the rest is explained by other things that are not included inthis study.With the results of this study it is recommended that PAD is very influential on capital expenditure in Kupang, the increase in effectiveness and efficiency in the acquisition of sources of PAD must be more considered.Likewise, the regional government is trying to attract the General Allocation Fund as much as possible in its distribution for the benefit of the community.

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