ANALISA PENGARUH KOMPOSISI PENDAPATAN ASLI DAERAH (PAD) DAN KONSENTRASI BELANJA DAERAH TERHADAP PENGGUNAAN ANGGARAN PADA PEMERINTAHAN KOTA PROVINSI DI JAWA TIMUR. (ANALYSIS OF THE INFLUENCE OF REGIONAL ORIGINAL INCOME COMPOSITION (PAD) AND CONCENTRATION OF REGIONAL SPENDING ON BUDGET USE IN PROVINCIAL CITY GOVERNMENT IN EAST JAVA).

Firnanda, Anita (2024) ANALISA PENGARUH KOMPOSISI PENDAPATAN ASLI DAERAH (PAD) DAN KONSENTRASI BELANJA DAERAH TERHADAP PENGGUNAAN ANGGARAN PADA PEMERINTAHAN KOTA PROVINSI DI JAWA TIMUR. (ANALYSIS OF THE INFLUENCE OF REGIONAL ORIGINAL INCOME COMPOSITION (PAD) AND CONCENTRATION OF REGIONAL SPENDING ON BUDGET USE IN PROVINCIAL CITY GOVERNMENT IN EAST JAVA). Undergraduate thesis, Universitas 17 Agustus 1945 Surabaya.

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Abstract

Penelitian ini bertujuan untuk mengetahui apakah Komposisi Pendapatan Asli Daerah dan Konsentrasi Belanja Daerah berpengaruh secara signifikan positif terhadap Penggunaan Anggaran pada Pemerintahan Kota di Jawa Timur .Penelitian ini dilakukan untuk periode 2017-2021. Metode penelitian dalam skripsi ini adalah dengan menggunakan purposive sampling, dengan jumlah sampel 9 Kota yang ada di Provinsi Jawa Timur. Jenis data yang digunakan adalah data sekunder. Data diperoleh melalui situs E-PPID Badan Pemeriksa Keuangan Republik Indonesia Provinsi Jawa Timur. (https://jatim-ppid.bpk.go.id).Variabel independen yang digunakan adalah Komposisi Pendapatan Asli Daerah (PAD) dan Konsentrasi Belanja Daerah sedangkan variabel dependen adalah Penggunaan Anggaran. Teknis analisis data yang digunakan adalah regresi linear berganda. Hasil penelitian menunjukkan bahwa: (1) Komposisi Pendapatan Asli Daerah (PAD) secara parsial berpengaruh positif terhadap Penggunaan Anggaran, (2) Konsentrasi Belanja Daerah secara parsial berpengaruh signifikan terhadap Penggunaan Anggaran, (3) Pendapatan Asli Daerah (PAD) dan Belanja Daerah secara simultan berpengaruh positif dan signifikan terhadap variabel dependen yaitu Penggunaan Anggaran.

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