Pengaruh Dana Alokasi Umum, Dana Alokasi Khusus dan Pendapatan Asli Daerah Terhadap Belanja Daerah Kabupaten Karo

Abstract

This study aims to determine the effect of general allocation funds, special allocation funds and local original income of regional expenditure Karo Regency. The type of research used is quantitative with a causal approach. The type of data used is secondary data in the form of an APBD report obtained from the Revenue Service Office of the Regional Financial and Asset Management of Karo Regency. Data collection techniques with documentation with data analysis techniques using multiple linear regression with SPSS version 21.0. The results show that partially the general allocation fund and special allocation funds partially have a positive and significant effect on regional expenditures, for the regional original income variable it has a negative and significant effect on Karo District regional expenditure and simultaneously general allocation funds, special allocation funds and local revenue positive and significant effect on the expenditure of the Karo Regency.