William Gani
Septian Bayu Kristanto
ABSTRACT
The purpose of this study is to test the effect of the General Allocation
Fund (DAU) and the Special Allocation Fund Expenditure (DAK) that occurs in
the district/city on the island of Sumatra, on Government Expenditure. The
data was taken from the budget statement and income statement of 2007,
which was obtained from 55 districts/cities.
The results of the analysis indicate that there was significant effect of the
DAU and DAK on government expenditure. The impact of this research was
expected to be a smarter government in regulating local spending especially
related to APBN and APBD.
Tabel 8.
Coefficientsa DAFTAR PUSTAKA
Unstandardized Standardized
Coefficients Coefficients
Std. Halim, Abdul. 2001. Anggaran Daerah
Model B Error Beta t Sig. Dan “Fiscal Stress” (Sebuah Studi
1 (Constant) 123,692 89,494 1,382 ,168
Kasus Pada Anggaran Daerah
DAU 1,548 ,192 ,409 8,073 ,000
DAK -,362 1,646 -,011 -,220 ,026 Provinsi Di Indonesia). Jurnal
a. Dependent Variable: BELANJA Ekonomi dan Bisnis Indonesia.
Vol.16. Hal. 346-357.