PENGARUH PENDAPATAN ASLI DAERAH DAN DANA ALOKASI UMUM TERHADAP BELANJA DAERAH DI KABUPATEN LIMA PULUH KOTA
Abstract
Overview of the local revenue, Of General Allocation Funds and Expenditure in the Lima Puluh Kota Regency seen from year 2002-2012 are likely to fluctuate. The purpose of this study was to analyze the effect of local revenue and Of General Allocation Funds to Regional Expenditure in Lima Puluh Kota Regency. Region expenditure is all local treasurer expenses that reduce current equity funds in the corresponding period of the fiscal year that will not be recovered by the government payment. To see the effect of independent variables on the dependent variable used multiple linear regression analysis previously performed testing and classical assumptions. The test results show that the classical assumption of normal distribution of data, there are no multicollinearity and free from heteroscedasticity. For the results of hypothesis testing showed that the local revenue does not significantly influence expenditure area because of t-test smaller than t-table is 0.714 < 2.30 and Of General Allocation Funds significant effect on Regional Expenditure for t-count is greater than t-table is 6.020 > 2.30. F test showed that jointly independent variables affect the dependent variable with a value of 83.146 > 4.458, R2 test results showed that 95.4 percent of variation in the dependent variable fluctuations can be explained by the independent variable and the remaining 4.6 percent is explained by variables outside R models and test the strength of the relationship indicates that the local revenue, Of General Allocation Funds and Expenditure is strong because its value is almost close to 1. Based on the results of the study authors provide suggestions for Lima Puluh Kota Regency, that the Lima Puluh Kota Regency government should further improve the revenue that is not too dependent to the central government and should be more efficient in allocating budgets Regional Expenditure.
Key Words: Local Revenue, General Allocation Funds, Regional Expenditure
