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ANALISIS PENGARUH EQUALIZATION GRANT, SUMBER KEMANDIRIAN FISKAL, SUMBER PEMBIAYAAN DEFISIT, DAN FAKTOR PENYERAP FASILITAS PUBLIK TERHADAP BELANJA MODAL DAERAH
Dr. RIRIN WULANDARI, S.E., M.M.
(Program Studi Akuntansi ABFI Institute PERBANAS)
The purposes of this research is to obtain an empirical formulation on the influence of independent variable that consist of Dana Alokasi Umum (DAU) as equalization grant, Pendapatan Asli Daerah (PAD) as fiscal autonomy source, Sisa Lebih Perhitungan Anggaran (SiLPA) as deficit financing source, and population density as public facility absorbing factor to dependent variable namely capital expenditure in Province Government of Republic of Indonesia. Moreover, this research also aims to obtain empirical evidence on influence of above variable based on previous research. The technique of data collection used in this research is purposive sampling and the method of analyzing is multivariate regression with data panel. The object of this research is 33 Province Government for 2008 until 2012. The significant level of this research is 5%.
From the result of the test shows that DAU statistically doesn’t affect significant to capital expenditure because DAU had been used bit for capital expenditure and more for operational expenditure. It is indicated that Province operational budget still depended on Central Government. PAD statistically doesn’t affect significant to capital expenditure because mostly Province Government allocate it for expanding their officials. It is indicated that Province Government less productively use their PAD. SiLPA affect significant to capital expenditure indicated that Province Government had used law facility effectively to fund their lack of the capital financing. Population density statistically doesn’t affect significant to capital expenditure because inequality of population density with fiscal capacity that they funded, so Province Government have to prioritize their program based on their regions’ characteristic.
Keywords: Dana Alokasi Umum, equalization grant, Pendapatan Asli Daerah, fiscal autonomy source, Sisa Lebih Perhitungan Anggaran, deficit financing source, population density, public facility absorbing factor, capital expenditure.