PENGARUH DANA ALOKASI UMUM (DAU) DAN PENDAPATAN ASLI DAERAH (PAD) TERHADAP PENGALOKASIAN ANGGARAN BELANJA MODAL DI KABUPATEN/KOTA PROPINSI JAWA TIMUR TAHUN 2005-2006
Abstract
This research aims to give empirical evidence and examines the effect
of pendapatan asli daerah (PAD), dana alokasi umum / general budget (DAU) on
capital expenditure (belanja modal) by considering pooled data. The research
objects are Regency / Municipality of East Java. The data used in this research
taken from 2005-2006 and Regency / Munificipality Governments recorded in table of
General Budget Calucalation (perhitungan Dana Alokasi Umum) issued by
Bapekki Departemen Keuangan.
The analysis found that PAD and DAU have effect on capital expenditure
(belanja modal). It means local government was able to to predict capital expenditure
based on PAD and DAU.
Keywords: DAU, PAD, capital expenditure.