ANGGIAT, SITUNGKIR and JOHN SIHAR, MANURUNG (2009) EFEK MEMILIKI PENDAPATAN DAERAH, PENGALOKASIAN DANA UMUM, DAN DANA KHUSUS PADA BELANJA MODAL DI KOTA DAN KABUPATEN SUMATERA UTARA. KAJIAN AKUNTANSI , 4 (2). pp. 93-103. ISSN 1907-1442
Abstract
The purpose of this research is to find out and to analyze whether Local Own Revenue, General Alocation Fund, Special Alocation Fund influence the Capital Expenditure in North Sumatera Province. The analyze method that is used in this research is quantitative method with multiple linier regression with bring about classical assumption test before finding out the best linier model. The variable used in this research are Local Own Revenue, General Alocation Fund, Special Alocation Fund as independent variable and the Capital Expenditure as dependent variable. The population is 33 regencies and cities in North Sumatera, and by using purposive sampling technique, 19 regencies and cities in North Sumatera Province the year 2004 up to year 2007 are chosen as samples. The result proof that Local Own Revenue, General Alocation Fund, Special Alocation Fund influence significanly and simultaneously the Capital Expenditure of regencies and cities in North Sumatera. Adjusted R2 expressed that 70,9% influence given by Independent variables. The rest 29,1% influence given by other variables is not mentioned in this research model, Partially Local Own Revenue, General Alocation Fund, Special Alocation Fund variable influence Capital Expenditure. This implies to the heads of regencies and cities goverment that General Alocation Fund is a means of even distribution due to fiscal gap, fiscal needs and fiscal capacities determinant to meet the composition of capital expenditure of Regencies and cities in North Sumatera Province. Keywords: Regional Own Revenue, Alocation Fund, and Capital Expenditure.
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