Dampak Pendapatan Asli Daerah Terhadap Belanja Langsung Kabupaten Bandung Barat
DOI:
https://doi.org/10.15575/jpan.v11i2.7636Keywords:
Regional Income, Direct Spending, Regional Financial Management Agency.Abstract
This study has purpose to determine how the effect Regional Original Income to Direct Expenditures in West Bandung Regency for the period 2008-2017. This study uses the theory from Siregar (2015: 31) with method uses an associative type with a quantitative approach. This reseach useing secondary data with data collection techniques are literature studies (documentation) and field studies (observation). The population and sample of the study are the West Bandung Regency Regional Budget Realization Report 2008-2017.  Statistical testing uses multiple regression analysis it where to determine how much influence the PAD component has on Direct Spending with a significance level of α = 0.05 using the t-test with SPSS 20 program. Significant value for the influence of independent variables regional tax, regional retribution, separated regional wealth management results and other legitimate PAD which is Regional Original Income simultaneously to Direct Expenditures of 0,000 <0.05 and calculated F value of 68,983> F table of 4, 53. So that can be concluded of the independent variable namely Regional Original Income simultaneously influences the dependent variable of Direct Shopping in West Bandung Regency. The results is calculation of the determination coefficient and correlation coefficient that the effect of Regional Original Income on Direct Spending is 98.2% with a correlation level of 0.982 which means it belongs to the category of very strong relationships.  And the remaining 1.8% are influenced cause other variables not explained by the researcher.
References
Darise, N. (2007). Akuntansi Keuangan Daerah. Penerbit PT. Indeks: Jakarta.
Darmawan, D. (2013). Metode Penelitian Kuantitatif. Bandung: PT. Remaja Rosdakarya.
Erlina, O.S.R., Rasdianto. 2015. Akuntansi Keuangan Daerah Berbasis Akrual. Jakarta: Salemba Empat.
Halim, A. (2007). Akuntansi Sektor Publik: Akuntansi Keuangan Daerah. Edisi 3. Salemba 4: Jakarta.
Mahmudi. (2016). Analisis Laporan Keuangan Pemerintah Daerah. Yogyakarta: UPP STIM YKPN.
Mardiasmo. (2002). Otonomi Dan Manajemen Keuangan Daerah. Penerbit Andi: Yogyakarta.
Rahayu, S.K. (2010). Perpajakan Indonesia. Yogyakarta: Graha Pustaka.
Rahman, H. (2005). Pendapatan Asli Daerah. Jakarta: Arifgosita
Ratmono, D., Mahfud, S. (2015). Akuntansi Keuangan Daerah Berbasis Akrual. Yogyakarta: STIM YKPN-Yogyakarta.
Rosdini, Dini. 2008. Akuntansi Pembiayaan dan Transaksi Nonkas bagi Pemerintah Daerah. Bandung: Fakultas Ekonomi Universitas Padjadjaran.
Sanusi, Anwar. 2013. Metodologi Penelitian Bisnis. Jakarta: Salemba Empat. Sari, D. (2013). Konsep Dasar Perpajakan. Bandung: PT Refika Adimata.
Siregar, B. (2015). Akuntansi Sektor Publik (Akuntansi Keuangan Pemerintah Daerah Berbasis Akrual). Edisi Pertama.Yogyakarta:Unit Penerbit dan Percetakan Sekolah Tinggi Ilmu Manajemen YKPN.
Sugiyono. (2013). Statistika Untuk Penelitian. Bandung: Alfabeta.
Sunarto. (2005). Pajak dan Retribusi Daerah. Yogyakarta: Amus Yogyakarta dan Citra Pustaka Yogyakarta.
Sutedi, A. (2010). Hukum Perizinan Dalam Sektor Pelayanan Publik. (cet.ke-1, Jakarta: Sinar Grafika.
Syarifin, P., Jubaedah, D. (2005). Hukum Pemerintahan Daerah. Bandung: Pustaka Bani Quraisy.
Ulum, I. (2008). Akuntansi Sektor Publik. Malang: UMM Press.
Umar, H. (2005). Metode Penelitian. Jakarta: Salemba Empat.
Waluyo. (2005). Perpajakan Indonesia. Jakarta: Salemba Empat
Downloads
Published
Issue
Section
License
Authors who publish with this journal agree to the following terms:
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under an Attribution-ShareAlike 4.0 International that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).