The Affecting Factors of Government General Fund Allocation in North Sumatera
International Journal of Economics and Management Studies |
© 2017 by SSRG - IJEMS Journal |
Volume 4 Issue 1 |
Year of Publication : 2017 |
Authors : Oktarini Khamilah Siregar |
How to Cite?
Oktarini Khamilah Siregar, "The Affecting Factors of Government General Fund Allocation in North Sumatera," SSRG International Journal of Economics and Management Studies, vol. 4, no. 1, pp. 17-23, 2017. Crossref, https://doi.org/10.14445/23939125/IJEMS-V4I1P103
Abstract:
The purpose of this study was conducted to obtain empirical evidence and analyze the Population Index (PI), Area Index (AI), Human Development Index (HDI), Construction Cost Index (CCI), Index of Gross Regional Domestic Product per capita at current price (IGRDP per capita at current prices), Original Local Revenue (OLR), Profit Sharing Fund (PSF) Taxes and Natural Resources as a factor influencing the amount of the General Allocation Fund (GAF). This study analyzed 33 local districts and cities in North Sumatra. The chosen area will be included as members of 25 local government districts. The observation is conducted over three years from 2006 to 2008. There are 75 units of observations. The quantitative data used in this study was obtained from the local government financial statistics report. Hypothesis testing was done by multiple regression analysis after the classical assumption of sample data. Research results show that the Population Index (PI), Area Index (AI), Human Development Index (HDI), Construction Cost Index (CCI), Index of Gross Regional Domestic Product, Original Local Revenue (OLR), Profit Sharing Fund (PSF) and Natural Resources simultaneously influence the amount of the General Allocation Fund (GAF). Partially while the Population Index, Index Area, regional real income, the Tax Sharing Fund and Natural Resources is the positive effect on the amount of the General Allocation Fund Index. The Gross Domestic Product per capita at current prices has the negative influence on the amount of Fund Allocations General. However, the Human Development Index and Construction Cost Index did not affect the amount of the General Allocation Fund.
Keywords:
Fiscal Need, Fiscal Capacity, General Allocation Fund.
References:
[1] Rusiadi, A. Novalina, P. Khairani and A. P. U. Siahaan, "Indonesia Macro Economy Stability Pattern Prediction (Mundell-Flamming Model)," IOSR Journal of Economics and Finance (IOSR-JEF), vol. 7, no. 5, pp. 6-23, 2016.
[2] Fhino and P. Hari, "Hubungan Antara Pertumbuhan Ekonomi Daerah, Belanja Pembangunan dan Pendapatan Asli Daerah (Studi pada Kabupaten dan Kota se Jawa-Bali)," in Simposium Nasional Akuntansi IX, Padang, 2006.
[3] M. Kustiawan, Tesis: Peran dan Orientasi Pemerintah Daerah dalam Rangka Optimalisasi Pendapat'an Asli Daerah dan Dana Perimbangan yang Proposional ―(Studi Kasus Pada Dinas Pendapatan Daerah Propinsi Jawa Barat), Bandung: Unpad, 2002.
[4] S. Sutisna, Pandang Wilayah Perbatasan Indonesia, Jakarta: Bakosurtanal, 2005.
[5] E. Roflin, "Faktor-Faktor Yang Mempengaruhi Dana Alokasi Umum di Provinsi Simatera Selatan," Jurnal Perpustakaan Bank Indonesia, 2009.
[6] R. Simanjuntak, Kebijakan Pungutan Daerah di Era Otonomi, Domestic Trade, Decentralization and Globalization: A One Day Conference, Jakarta: LPEM-UI, 2001.
[7] I. Ghozali, Aplikasi Analisis Multivariate dengan Program SPSS, Semarang: Badan Penerbit Universitas Diponegoro, 2009.
[8] I. Ghozali and N. Castelan, Statistik Non-Parametrik (Teori Dan Aplikasi dengan Program SPSS), Semarang: Badan Penerbit Universitas Diponegoro, 2002.
[9] Abdullah and Halim, "Pengaruh Dana Alokasi Umum dan Pendapatan Asli Daerah Terhadap Belanja Pemerintah Daerah," in Simposium Nasional Akuntansi, Surabaya, 2004.
[10] M. Effendi, Faktor-Faktor yang Mempengaruhi Penyusunan Dana Alokasi Umum (DAU) Pada PEmerintah Kabupaten/Kota Di Propinsi Sumatera Utara, Medan: Skripsi USU, 2008.