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PENGARUH DANA ALOKASI UMUM (DAU), DANA ALOKASI KHUSUS (DAK), DAN PENDAPATAN ASLI DAERAH (PAD) TERHADAP BELANJA LANGSUNG DI PROVINSI JAWA TENGAH TAHUN 2013-2017 | Rachmawati | Diponegoro Journal of Accounting skip to main content

PENGARUH DANA ALOKASI UMUM (DAU), DANA ALOKASI KHUSUS (DAK), DAN PENDAPATAN ASLI DAERAH (PAD) TERHADAP BELANJA LANGSUNG DI PROVINSI JAWA TENGAH TAHUN 2013-2017

*Fadhila Yuniar Rachmawati  -  Departemen Akuntansi Fakultas Ekonomika dan Bisnis Universitas Diponegoro
Haryanto Haryanto  -  Departemen Akuntansi Fakultas Ekonomika dan Bisnis Universitas Diponegoro

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Abstract
The results of this study indicate that the General Allocation Fund (DAU) and Regional Original Revenue (PAD) have a positive and significant effect, while the Special Allocation Fund (DAK) has a non-significant result of Direct Expenditure. The aim of this study is to find out which income can be extracted in order to increase public welfare and regions with direct expenditure.
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Keywords: General Allocation Funds (DAU), Special Allocation Funds (DAK), Pendapatan Asli Daerah (PAD), Direct Expenditures, Local Government.

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