The Effect of regional Income toward regional expenditures In the East Kalimantan Province of Indonesia
La Ode Hasiara 1), Amiril Azizah 2)

1) Department of Accounting, Politeknik Negeri Samarinda
Email: hasiara[at]polnes.ac.id

2) Department of Business Administration, Politeknik Negeri Samarinda

Abstract

The objective of this research is to analyze the effect of income regional and balance funds on regional expenditure in districts / cities in the province of East Kalimantan. This study uses quantitative methods, using documentary data. The data used is the realization of the district / city APBD in the province of East Kalimantan. The analytical tool used is the Multiple Linear Regression Test. The results of the study show that local revenue has a positive and significant effect on regional spending. The general allocation fund (DAU) has a positive and significant effect on regional spending. The special allocation fund has no effect on regional spending. The revenue sharing fund has a positive and significant effect on regional spending. Conclude that the Regional Original Revenue, the General Allocation Fund (DAU), the Special Allocation Fund and the Profit Sharing Fund have a positive and significant effect on Regional Expenditures in Districts / Cities in East Kalimantan Province for the period 2014-2018. The results of this study indicate that the R square value is 0.905 or 90.5%. Thus, the effect of local revenue, general allocation funds, special allocation funds and profit sharing funds on regional expenditure is 90.5%. Meanwhile the remaining 9.5% is influenced by other variables not examined in this study.

Keywords: Original Local Revenue, General Allocation Fund, Special Allocation Fund, Production Sharing Fund, Regional Expenditure

Topic: Economics