PENGARUH PENDAPATAN ASLI DAERAH, DANA ALOKASI UMUM DAN PERTUMBUHAN EKONOMI TERHADAP BELANJA MODAL PEMERINTAH DAERAH KABUPATEN MAGETAN

Gamela, Mutiara (2024) PENGARUH PENDAPATAN ASLI DAERAH, DANA ALOKASI UMUM DAN PERTUMBUHAN EKONOMI TERHADAP BELANJA MODAL PEMERINTAH DAERAH KABUPATEN MAGETAN. Skripsi (S1) thesis, Universitas Muhammadiyah Ponorogo.

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Abstract

This research aims to determine the effect of local revenue, general allocation funds and economic growth on capital expenditure. The population in this study is the regional budget and expenditure realization report, and the economic growth report of the Magetan district government in 2013 – 2022. The data used in this research is secondary data obtained from the regional financial and asset management revenue agency of Magetan Regency. The independent variables in this research consist of local revenue, general allocation funds and economic growth, while the dependent variable is capital expenditure. The samples in this research are budget realization reports and economic growth reports with a period of 10 years. The sampling technique in this research used a non-probability sampling technique (Saturated Sampling). This type of research uses a quantitative approach. Multiple linear regression analysis method. Research data processing uses SPSS version 27. Based on the results of the analysis used, the first hypothesis shows that local revenue has no effect on capital expenditure. This is because the funds obtained from regional taxes, regional levies, the results of the management of separated regional assets, and other legitimate PAD are still relatively small. The second hypothesis is that general allocation funds influence capital expenditure. This is because the role of DAU lies in the ability to create equality based on consideration of the real potential and needs of each region. The third hypothesis is that economic growth has no effect on capital expenditure. This is because increasing economic growth is not followed by capital expenditure in a region due to a decrease in capital expenditure budget funds. Simultaneous testing shows that local revenue, general allocation funds and economic growth have no effect on capital expenditure. This is because Regional Original Income, General Allocation Funds, and Economic Growth which have large revenues will not necessarily affect capital expenditure. The results of the coefficient of determination (R2) show that the variables used in the research, namely Regional Original Income (X1), General Allocation Funds (X2), Economic Growth (X3) on Capital Expenditures (Y) together can explain variations in capital expenditure in Magetan Regency in 2013 – 2022 it was 61.4% and the remaining 38.6% was influenced by other variables outside the variables in this research. Key words: Regional original income, general allocation funds, economic growth, capital expenditure

Item Type: Thesis (Skripsi (S1))
Subjects: H Social Sciences > HJ Public Finance
Divisions: Faculty of Economic
Depositing User: fe . userfe
Date Deposited: 31 Jul 2024 01:41
Last Modified: 31 Jul 2024 01:41
URI: http://eprints.umpo.ac.id/id/eprint/14101

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