Pengaruh Pendapatan Asli Daerah dan Dana Perimbangan Terhadap Belanja Modal Pemerintahan Daerah Kabupaten

Eky Ermal Muttaqin,Pandapotan Ritonga,Warsani Purnama Sari,Dinda Fadillah

doi:10.34007/ebmsj.v1i1.7

Eky Ermal Muttaqin, Pandapotan Ritonga + Show 2 more

Open Access

https://doi.org/10.34007/ebmsj.v1i1.7

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Abstract

This study aims to determine the effect of regional own-source revenue and balance funds on capital expenditure in Langkat District Government. This type of research is quantitative with an associative approach. The type of data used is secondary data in the form of APBD reports obtained from the Regional Financial Management Agency and Langkat District. Data collection techniques with documentation and observation with data analysis techniques using multiple linear regression. The results showed that partially local revenue variables had significant effect on capital expenditure and balancing funds had a significant and significant effect on capital expenditure in Langkat District and simultaneously regional original income and balance funds had a positive and significant effect on capital expenditure in Langkat District.

Highlights

Penelitian ini bertujuan untuk mengetahui pengaruh pendapatan asli daerah dan dana perimbangan secara parsial dan simultan terhadap belanja modal Pada Pemerintahan Kabupaten Langkat
This study aims to determine the effect of regional own-source revenue and balance funds on capital expenditure in Langkat District Government
The results showed that partially local revenue variables had significant effect on capital expenditure and balancing funds had a significant and significant effect on capital expenditure in Langkat District and simultaneously regional original income and balance funds had a positive and significant effect on capital expenditure in Langkat District

Summary

Uji Multikolinearitas

Uji multikolinearitas bertujuan untuk menguji apakah model regresi ditemukan adanya korelasi antara variabel bebas (independen). Berdasarkan tabel 2 maka dapat disimpulkan bahwa model persamaan regresi tidak terjadi gejala multikolinearitas. Dibuktikan dengan bahwa nilai tolerance untuk setiap variabel lebih besar dari 0,01 dan nilai VIF lebih kecil dari 10. 1. Nilai tolerance lebih besar dari 0,01 yaitu Pendapatan Asli Daerah (0,783) dan nilai tolerance. 2. Nilai VIF lebih kecil dari 10 yaitu nilai VIF jumlah pendapatan asli daerah (1.277) dan nilai VIF

Uji Autokorelasi

Analisis Regresi Linier Berganda

Uji Hipotesis