Abstract
This study aims to see the effect of fiscal need variables on the allocation of the General Allocation Fund (DAU) in the islanding area by three regional categories based on topography. The independent variables used were population, area, human development index, construction cost index, and GRDP. The research method used is multiple linear regression analysis and ANOVA test. The results of this study indicate that the population, the Human Development Index, the Construction Cost Index and the GRDP per capita have a positive effect on the DAU, while the area has a negative effect on the DAU. Different test results show that between categories 1 and 3, categories 2 and 3 have different DAU levels. The findings show that non-island regions receive higher DAU allocations than archipelagically characterized areas. The results of category 3 regional GRDP show no influence on DAU allocation.
Highlights
ABSTRAK Penelitian ini memiliki tujuan untuk mengkaji pengaruh variabel kebutuhan fiskal terhadap alokasi Dana Alokasi Umum (DAU) pada daerah bercirikan kepulauan
This study aims to examine the effect of the variable fiskal needs on the General Allocation Fund in island areas
Diakses pada tanggal 13 September 2018 dari https://www.un.org/Depts/los/conventi on_agreements/convention_historical_per spective.htm#Historical/20Perspective
Summary
Hipotesis penelitian merupakan pernyataan dugaan tentang hubungan antara dua variabel atau lebih yang dinyatakan berdasarkan pemikiran peneliti ataupun diturunkan dari teori yang telah ada (Kerlinger, 2006:03). Martin (1994) mengemukakan bahwa pengembangan hipotesis dapat dilakukan dengan tiga tahap. Prediksi literatur teoritis maupun pendapat peneliti sebelumnya terkait dengan topik penelitian serta prediksi uji empiris penelitian. Mengamati keseluruhan variabel serta proses prediksi teoritis untuk menentukan proporsi tertentu dalam penelitian. Menentukan hipotesis berdasarkan dua tahap sebelumnya yang dapat diuji secara logis dengan menghubungkan antara teori dan pengamatan empiris. Pengembangan hipotesis dalam penelitian ini mengacu pada kerangka teori tersebut, sehingga dapat disimpulkan sebagai berikut:
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