Business and Accounting Education Journal
Vol 2 No 1 (2021): Business and Accounting Education Journal

Analisis Pemanfaatan Dana Transfer untuk Kemandirian Pembiayaan Daerah di Indonesia Menggunakan Model Struktural Partial Least Square

Algifari, Algifari (Unknown)
Nurkhin, Ahmad (Unknown)
Saputro, Iwan Hardi (Unknown)

Article Info

Publish Date
30 Apr 2021

Abstract

The aims of this study is to examine the effect of General Allocation Funds (DAU) and Special Allocation Funds (DAK) on Original Local Government Revenues (PAD) in Indonesia using APBD data for 33 provinces in Indonesia for 2016-2018. The research hypothesis was tested using the Partial Leas Square structural equation model. The results showed that DAU had a negative effect on PAD, while DAK had a positive effect on PAD. Capital Expenditures (BM) were able to mediate DAU's effects on PAD. Based on the results of this study, the researchers recommend that the DAU received by the local government from the central government should be used to increase Capital Expenditures (BM) in order to increase PAD.

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Journal Info
Business and Accounting Education Journal
Website

Abbrev

baej

Publisher

Universitas Negeri Semarang

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education

Description

BAEJ- Business and Accounting Education Journal adalah jurnal ilmiah dari hasil penelitian dan atau kajian pustaka dalam bidang ilmu Bisnis, kewirausahaan, administrasi perkantoran, Pendidikan Administrasi Perkantoran dan pendidikan akuntansi maupun bidang ilmu akuntansi dengan fokus dan ruang ...