Analisis Pengaruh Pendapatan Asli Daerah (PAD) dan Dana Alokasi Umum (DAU) terhadap Anggaran Pendapatan dan Belanja Daerah (APBD) Kabupaten/kota Eks Karesidenan Kedu Periode Tahun 2001-2011

Journal article Jurnal Penelitian Inovasi • Februari 2014

Abstrak

The Implementation of the Indonesian government policy on regional autonomy that was effectively commenced since 1 January 2001, is considered as a very democratic policy and fulfilling aspects of real decentralization. Decentralization itself aims to improve the welfare and public services, development of democracy life, justice, equity, and the maintenance of harmonious relations between the central and regional as well as between regional and regional. Regional Revenue (PAD) are all local revenues derived from the native of economic resources. General Allocation Fund (DAU) is fund that sourced from the state budget allocated to bring equity finance capabilities among regions to fund the needs of the region in the implementation of decentralization .This research aimed to 1) determine the amount of PAD and DAU in each District / City Eks Karisedanan Kedu, 2) to find out whether PAD will impact towards the Regional Expenditure Budget (APBD) of District/City Eks Karisedanan Kedu, 3) to find out whether the DAU will impact the Regional Expenditure Budget of District/City Eks Karisedanan Kedu. The observed variables in this research are PAD, DAU and APBD Year 2001-2011. The data that have been obtained is secondary data, then the data is analyzed by using multiple linear regression analysis methods and F examination. The results of the research are: From those six Regional Level II Eks Karisedanan Kedu, there are four areas namely Magelang City, Purworejo District, Temanggung District and Wonosobo District have Regional Expenditure Budget that is highly supported by its each PAD. It can be seen from the amount of the regression coefficients and the role of PAD in sequentially as follows; b1 the amount for Wonosobo District is 7,114; b1 for Magelang City is 6.697; b1 for Temanggung District is 4,621; b1 for Purworejo District is 4.532. Infact, the role of PAD towards Regional Expenditure Budget for Magelang District and Kebumen District is negative; The dominant role of the DAU towards Regional Expenditure Budget is located in Magelang District, Kebumen District, then followed by Purworejo District, Temanggung District and Wonosobo District. It can be seen from the amount of the coefficients as follows; b2 the amount for Magelang District and Kebumen District is 1,562; b2 for Purworejo District is 1,012 ; b2 for Temanggung District is 0.944; b2 for Wonosobo District is 0.904;Based on the R Square for each Local Government District / City Eks Karisedanan Kedu as follows; Magelang City = 0.824; Magelang District = 0.966; Purworejo District = 0.974; Kebumen District = 0.966; Temanggung District = 0.990 and Wonosobo District = 0.985. Based on the figures above, it can be concluded that the average for each District Local Government / City Ex Residency Kedu, has Regional Expenditure Budget that is financed by more than 96 % of PAD and DAU, while the remaining is less than 3.5 % came from other income . Unless Regional Expenditure Budget of Magelang City which is 82.4%, is financed by PAD and DAU, while the remaining is 17.6 % came from.other.income.Keywords : budget , revenue and DAU.

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Jurnal Penelitian Inovasi

Jurnal Penelitian Inovasi is an open access, peer-reviewed journal that publishes original resear... tampilkan semua