PENGARUH DANA ALOKASI UMUM, DANA ALOKASI KHUSUS DAN PENDAPATAN ASLI DAERAH TERHADAP BELANJA DAERAH PADA KABUPATEN/KOTA EKS KARESIDENAN SURAKARTA TAHUN 2015 – 2019

Abstract

This study aims to determine the effect of the General Allocation Fund (DAU), Special Allocation Fund
(DAK), and Regional Original Revenue (PAD) on Regional Expenditures in the Regency/City of the ExResidency of Surakarta in 2015-2019. This research is a comparative causal research. The research data
consists of, DAU, DAK, PAD, and Regional Expenditures originating from the Local Government Budget
Realization Report which has been audited by the Supreme Audit Agency of the Republic of Indonesia
(hereinafter abbreviated as BPK RI) for the period 2015 to 2019. The population in this study is all districts/
Cities in the Former Surakarta Residency in 2015-2019, which amounted to 7 Regencies and Cities. Data
collection techniques using the documentation method. The prerequisite test of data analysis used
normality test, autocorrelation test, multicollinearity test, and heteroscedasticity test. Hypothesis testing
using multiple linear regression analysis. The results showed that: (1) DAU had an effect on Regional
Expenditure with sig. (0.000) with a level of = 5%. (2) DAK has an effect on Regional Expenditure with
sig. (0.003) with a level of = 5%. (3) PAD has an effect on Regional Expenditure with sig. (0.001) with a
level of = 5%. 1. Partially and simultaneously the three variables including DAU, DAK, and PAD have an
influence on Regional Expenditures in the Regency/City Government of the Ex-Residency of Surakarta in
2015-2019. (3) PAD has an effect on Regional Expenditure with sig. (0.001) with a level of = 5%. 1.
Partially and simultaneously the three variables including DAU, DAK, and PAD have an influence on
Regional Expenditures in the Regency/City Government of the Ex-Residency of Surakarta in 2015-2019.
(3) PAD has an effect on Regional Expenditure with sig. (0.001) with a level of = 5%. 1. Partially and
simultaneously the three variables including DAU, DAK, and PAD have an influence on Regional
Expenditures in the Regency/City Government of the Ex-Residency of Surakarta in 2015-2019.