PENGARUH PERUBAHAN PENDAPATAN ASLI DAERAH DAN PERUBAHAN SISA LEBIH PERHITUNGAN ANGGARAN TERHADAP PERUBAHAN BELANJA MODAL

LESTARI, TRI PUJI (2019) PENGARUH PERUBAHAN PENDAPATAN ASLI DAERAH DAN PERUBAHAN SISA LEBIH PERHITUNGAN ANGGARAN TERHADAP PERUBAHAN BELANJA MODAL. Bachelor thesis, Universitas Ahmad Dahlan.

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Abstract

The objective of this study is to determine the effect of rebudgeting in
local revenue (PAD) and rebudgeting in time over budget calculation (SiLPA) to
rebudgeting in capital expenditure (BM) on districts/cities in Central Java in
2015-2017 period. The population in this study was a report of the rebudgeting in
revenue and expenditure (P-APBD) in the regency/city of Central Java in the
period 2015-2017. The study in sampling using the Purposive sampling method
and obtaining a total of 48 samples. Research Data is obtained from the official
website of the local government. The analysis method used in this research is
multiple linear regression with the previously tested with the classical assumption
test.
The results of this research show that the rebudgeting in local revenue (PAD)
and rebudgeting in time over budget calculation (SiLPA) simultaneously affect
the rebudgeting in capital expenditure (BM). As for a partial, rebudgeting in local
revenue (PAD) affects the change rebudgeting in capital expenditure (BM) and
the rebudgeting in time over budget calculation (SiLPA) affect the rebudgeting in
capital expenditure(BM).

Keywords: Rebudgeting Ini Local Revenue (PAD), Rebudgeting In Time Over
Calculation (SiLPA, Rebudgeting In Capital Expenditure (BM

Item Type: Thesis (Bachelor)
Subjects: H Social Sciences > HB Economic Theory
H Social Sciences > HF Commerce
Divisi / Prodi: Faculty of Economics (Fakultas Ekonomi) > Faculty of Economics (FE) Doc
Depositing User: publikasi uad
Date Deposited: 28 Sep 2019 07:26
Last Modified: 28 Sep 2019 07:26
URI: http://eprints.uad.ac.id/id/eprint/14970

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