PENGARUH DANA ALOKASI UMUM, DANA ALOKASI KHUSUS TERHADAP PENINGKATAN PENDAPATAN ASLI DAERAH

DENGAN BELANJA MODAL SEBAGAI VARIABEL INTERVENING STUDI EMPIRIS DI KABUPATEN/

KOTA PROVINSI ACEH

Hasrina Husni; Dr. Murni Daulay, M.Si dan Drs. Zainul Bahri Torong, M.Si, Ak

ABSTRAK

Tujuan penelitian ini dilakukan untuk memperoleh bukti empiris dan menganalisis pengaruh Dana Alokasi Umum, Dana Alokasi Khusus terhadap Peningkatan Pendapatan Asli Daerah melalui Belanja Modal sebagai variabel intervening pada lag satu, lag dua dan lag tiga tahun.

Populasi penelitian ini sejumlah 23 pemerintah daerah kabupaten dan kota di Provinsi Aceh, dan yang memenuhi kriteria disertakan sebagai anggota sampel sejumlah 20 pemerintah daerah kabupaten/kota. Data pengamatan selama 4 tahun (2004 � 2007) sehingga analisis amatan menjadi 80. Sumber data penelitian ini berasal dari Badan Pusat Statistik tentang Laporan Tahunan Realisasi Anggaran Pendapatan dan Belanja Daerah (APBD). Pengujian hipotesis dilakukan dengan analisis jalur model Trimming.

Hasil penelitian menunjukkan bahwa Dana Alokasi Khusus berkontribusi signifikan sedangkan Dana Alokasi Umum tidak terhadap belanja modal. Pada lag satu tahun, Dana Alokasi Umum, belanja modal berkontribusi signifikan sedangkan Dana Alokasi Khusus tidak terhadap Peningkatan Pendapatan Asli Daerah. Pada lag dua tahun Dana Alokasi Umum, belanja modal berkontribusi signifikan terhadap peningkatan Pendapatan Asli Daerah sedangkan Dana Alokasi Khusus tidak. Pada lag tiga tahun, Dana Alokasi Umum, Dana Alokasi Khusus dan belanja modal berkontribusi signifikan terhadap Peningkatan Pendapatan Asli Daerah.

Kata Kunci: Dana Alokasi Umum, Dana Alokasi Khusus, Belanja Modal,

Peningkatan Pendapatan Asli Daerah.

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Universitas Sumatera Utara

THE INFLUENCE OF BLOCK GRANT, SPECIPIC GRANT TO REGIONAL INCOME IMPROVEMENT WITH CAPITAL EXPENDITURES AS AN

INTERVENING VARIABLE EMPIRICAL STUDY IN THE DISTRICT/ CITY OF PROVINCI ACEH

Hasrina Husni; Dr. Murni Daulay, M.Si and Drs. Zainul Bahri Torong, M.Si, Ak

ABSTRACT

The purpose of this research is conducted to obtain empirical evidence and analyze the influence of Block Grant (DAU), Specific Grant (DAK) of Regional Income Improvement through Capital Expenditure as an intervening variable in lag one, lag two and lag three years.

The research population of 23 local government districts and cities in Provinci Aceh, which fulfill the criteria included as a member of a sample of 20 local government districts. Observation data for 4 years (2004-2007) so that analysis of observations to 80. Sources of research data is derived from Statistics Indonesia on Annual Reports of A Realization of Budgeting the Local Government Receipt and Expenditure (APBD). Hypothesis examination is performed with path analysis model of Trimming.

Research results show that the specific grant contribute significantly while the block grant is not against capital expenditure. At the lag one year, the block grant, capital expenditure contribute significantly but the specific grant does not to improve in regional income. In the two-year lag of block grant, capital expenditure increase to contribute significantly to the regional income while the specific grant is not. In the three-year, the block grant, specific grant, capital expenditure contribute significantly to improve regional income. Keywords: Block Grant, Specific Grant, Capital Expenditure, Regional Income

Improvement.

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Universitas Sumatera Utara