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PENGARUH PENDAPATAN ASLI DAERAH (PAD), DANA ALOKASI KHUSUS (DAK) DAN SISA LEBIH PEMBIAYAAN ANGGARAN (SILPA) TERHADAP BELANJA MODAL PADA PEMERINTAH KOTA SURAKARTA TAHUN 2014 - 2018

Diah Ayu KharismadaniFakultas Ekonomi Universitas SurakartaYanita HendartiFakultas Ekonomi Universitas Surakarta
Surakarta Accounting Review (Sinta 3)Vol. 2 No. 1 (2020)24 Februari 2026hal. 44-53

Abstrak

The local government allocated funds in the form of capital expenditure in the budget to increase thefixed assets.During this shopping area is more widely used for routine spending relatively lessproductive. This research aimed to determine inpact of regional income (pad), allocations funds special(dak) and more budgetary financing (silpa) against capital spending on the city of surakarta. Accordingto the statement, the minister said the transaction was expected to be carried out through the issuance ofstate bonds year 2014-2018. Screening of research hypotheses using a liner regression double method ofanalysis with the help of the IBM SPSS 23.0 for windows program, while the analytic cab used includes :(1) the linier regression, (2) the classic assumption is to test the appropriate use of the regression modeland (3) hypothetical tests involving tests t (partial) and test f (simultaneous). The reseach results were :inpact of regional income (pad) and allocations funds special (dak) significant positive effect on againstcapital spending as for more budgetary financing (silpa) have significant negative effect on againstcapital spending on the city of surakarta year 2014-2018.

Kata Kunci

Impact of Regional Income (PAD)Allocations Funds Special (DAK)More Budgetary Financing (SILPA)Capital ExpendituresImpact of Regional Income (PAD)Allocations Funds Special (DAK)More Budgetary Financing (SILPA)Capital Expenditures

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PENGARUH PENDAPATAN ASLI DAERAH (PAD), DANA ALOKASI KHUSUS (DAK) DAN SISA LEBIH PEMBIAYAAN ANGGARAN (SILPA) TERHADAP BELANJA MODAL PADA PEMERINTAH KOTA SURAKARTA TAHUN 2014 - 2018 | Surakarta Accounting Review | Publiora