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  • 标题:PENGARUH PENDAPATAN ASLI DAERAH DAN DANA PERIMBANGAN TERHADAP BELANJA DAERAH KOTA BANDUNG
  • 本地全文:下载
  • 作者:Masayu Rahmawati ; Catur Martian Fajar
  • 期刊名称:Jurnal Kajian Akuntansi
  • 印刷版ISSN:2579-9975
  • 电子版ISSN:2579-9991
  • 出版年度:2017
  • 卷号:1
  • 期号:1
  • 页码:63-76
  • DOI:10.33603/jka.v1i1.445
  • 出版社:Lembaga Penelitian Universitas Swadaya Gunung Jati
  • 摘要:This study is aimed to examine the effect of local revenues are a source of the revenue government of Bandung and the balance funds to finance regional expenditure of Bandung city. The used method in this research is survey method and descriptive type verification, and analysis of data use research data in the form of reports on realization of the budget the fiscal year 2004-2015 were obtained from the department of finance and asset management of Bandung. Novelty in this study is the imitation of previous studies with some updating data. Results of correlation analysis shows the relationship of local revenue to finance regional expenditure of 0.966 with a very strong category and relationship finance regional expenditure with balancing funds amounting to 0.923 with a very strong category. The coefficient of determination shows the influence of local revenue and expenditure balance funds to the region amounted to 0.973. Partial results of hypothesis testing can be seen a significant influence variables local revenues and balancing funds to finance regional expenditure. Hypothesis test results simultaneously can be seen a significant influence between local revenues and balancing funds to finance regional expenditure in Bandung.
  • 关键词:District Own Source Revenue; Balancing Fund; Regional Expenditure
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