PENGARUH PENDAPATAN ASLI DAERAH, DANA ALOKASI UMUM, DANA ALOKASI KHUSUS, DAN DANA BAGI HASIL TERHADAP BELANJA MODAL

Abstract

The purpose of this research is to test the influence of authentic territory income (PAD), general donation allocation (DAU), specific donation allocation (DAK), and profit sharing donation (DBH) toward capital purchase. The sample of this research is regency/city of West Sumatera Province in period of time 2009-2013. The data that used of this research is realization report of calculation income and budget territory (RAPBD) which getting from organizer committe of territory finance (BPKD) in Padang City. Analyzing data used SPSS (Statistical Package for Social Science) to test the influence of authentic territory income (PAD), general donation allocation (DAU), specific donation allocation (DAK), and profit sharing donation (DBH) toward capital purchase partially (t-test) and simultanly (F-test).

The result of this research showed that partially, PAD and DAK do not have significant influence toward capital purchase, while DAU and DBH have significant influence toward capital purchase, simultanly, PAD, DAU, DAK, and DBH  have influence toward capital purchase.

Keyword  : authentic territory income, general donation allocation, specific donation allocation, profit sharing donation, capital purchase