PENGARUH PENDAPATAN ASLI DAERAH DAN DANA PERIMBANGAN TERHADAP BELANJA DAERAH KOTA PEKALONGAN TAHUN 2014-2018

Abstract

This study is a quantitative study that aims to examine the effect of local revenue which is the source of the Pekalongan City Government's original revenue and balancing funds on the Pekalongan City Government's regional expenditure. The research method used in this study is a survey method and descriptive verification type, and data analysis using research data in the form of a APBD realization report for 12 periods, namely in the 2014-2018 budget year obtained from BPS data. Novelty in this study is an imitation of previous research with several data updates. The results showed that the coefficient of determination (R2) of the independent variables (regional original income and balancing funds) jointly contributed to the dependent variable (regional spending) of 0.999 or (99.9%). This shows that the percentage contribution of the influence of the independent variable (Regional original income and balancing funds) on the dependent variable (regional spending) is 99.9% while 0.01% is influenced or explained by other variables not included in this research model. The results of another analysis also show that there is a significant relationship between regional original income and balancing funds on regional expenditures for the city ofPekalongan in 2014-1018. So it can be concluded that local revenue and balancing funds have a significanteffect on the regional expenditure of the city of Pekalongan.