Pendapatan Asli Daerah, Dana Alokasi Umum Dan Dana Alokasi Khusus Terhadap Kinerja Keuangan Pemerintah Kabupaten Gorontalo

DOI: https://doi.org/10.21070/jas.v2i1.1106

Author (s)


(1) * Joice Machmud   (Universitas Muhammadiyah Gorontalo)  
        Indonesia
(2)  Lukfiah Irwan Radjak   (Universitas Muhammadiyah Gorontalo)  
        Indonesia
(*) Corresponding Author

Abstract


This research figures out and analyzes the influence of regency own revenue (PAD), general allocation funds (DAU), and special allocation funds (DAK) on the financial performance of Gorontalo Regency Government, and analyze the dominant variables that affect the Financial Performance of Gorontalo Regency Government. Quantitative approach is applied in this research with multiple regression analysis tools that include Partial Test and simultaneous test. The data used is quantitative internal secondary data, namely LRA period 2012-2016 Gorontalo District Government for all govermental apparatus (SKPD). The results showed that partially, regency own revenue variable (X1) has no significant influence on the value of 0.403 to the financial performance of Gorontalo Regency. General allocation funds variable (X2) has no significant influence with the value of 0.661 on the financial performance of Gorontalo Regency. Special allocation funds  (X3) variable has significant influence with significance value 0.000 on financial performance of Gorontalo Regency. It is also shown that simultaneously the independent variables (PAD, DAU and DAK) have a significant effect on the dependent variable, which is the financial performance of Gorontalo Regency Government period 2012-2016 with a significance value of 0.000. It is suggested that further researchers conducting the same study add other variables and use the ratio of local financial independence for performance variables.


Keywords

PAD;DAU;DAK; Kinerja Keuangan



Full Text: PDF



References


Arikunto, Suharsimi. 2006. Prosedur Penelitian Suatu Pendekatan Praktik. Edisi Revisi VI. Jakarta. Penerbit PT Rineka Cipta.

Ghozali, Imam. 2011. Aplikasi Analisis Multivariate Dengan Program SPSS. Semarang. Badan Penerbit Universitas Diponegoro.

Peraturan Menteri Dalam Negeri No. 30 tahun 2007

Peraturan Pemerintah No. 105 Tahun 2000

Prakosa,Kesit Bambang. 2004. Analisis Pengaruh Dana Alokasi Umum (DAU) dan Pendapatan Asli Daerah (PAD) Terhadap Belanja Modal. JAAI Volume 8 No. 2

Riduwan. 2009. Metode dan Teknik Penyusunan Proposal Penelitian. Bandung. Alfabeta

Santoso,Bagus. 1995. Retribusi Pasar Sebagai Pendapatan Asli Daerah: Studi Kasus Pasar Kabupaten di Sleman. Prisma No. 4

Sarwono, Jonathan. 2007. Analisis Jalur untuk Riset Bisnis dengan SPSS. Yogyakarta .Andi Offset.

Sudarwadi, Hustianto. 2015. Pengaruh Pendapatan Asli Daerah, Dana Alokasi Umum, Dan Dana Alokasi Khusus Terhadap Belanja Modal Daerah (Studi Empiris Pada Kabupaten/Kota Di Provinsi Papua Barat Tahun 2007-2014) Jurnal Sinema Padang.

Sugiyono. 2014. Metode Penelitian Pendidikan Pendekatan Kuantitatif,Kualitatif Dan R&D. Bandung. Alfabeta.

Tajuddin, Ilham dkk. 2014. The Effects Of General Allocation Funds, Special Allocation Funds And Revenue-Sharing Funds On Investment, Economic Growth, Economic Structure, And Employment. Jurnal Internasional Quest Journals Journal of Research in Business and Management Volume 2. Issue 10 (2014) pp: 54-61 ISSN(Online) : 2347-3002

Tahar, Afriozal dan Zakiya, Maulida. 2011. Pengaruh pendapatan asli daerah dan dana alokasi umum terhadap Kemnadirian Daerah dan Pertumbuhan Ekonomi Daerah. Jurnal Nasional Akuntansi dan Investasi Vol. 12 No. 1, halaman: 88-99, Januari 2011

Undang-Undang No. 32 Tahun 2004

Undang-Undang No. 33 Tahun 2004

Yani, Ahmad. 2008. Hubungan Keuangan anatara Pemerintah Pusat Dan. Daerah Di Indonesia. Jakarta. PT Raja Grafindo Persada


Article View

Abstract views : 277 times | PDF files viewed : 223 times

Dimensions, PlumX, and Google Scholar Metrics

10.21070/jas.v2i1.1106


Refbacks

  • There are currently no refbacks.


Copyright (c) 2018 Journal of Accounting Science

Creative Commons License
This work is licensed under a Creative Commons Attribution 4.0 International License.