Pengaruh Pendapatan Asli Daerah (PAD) dan Dana Alokasi Umum (DAU) terhadap Belanja Daerah Pemerintah Kabupaten Pacitan Tahun 2014-2023. (The Influence of Regional Original Revenue (PAD) and General Allocation Fund (DAU) on Regional Expenditure of Pacitan Regency Government from 2014-2023).

Amanda, Alviolita Tri (2025) Pengaruh Pendapatan Asli Daerah (PAD) dan Dana Alokasi Umum (DAU) terhadap Belanja Daerah Pemerintah Kabupaten Pacitan Tahun 2014-2023. (The Influence of Regional Original Revenue (PAD) and General Allocation Fund (DAU) on Regional Expenditure of Pacitan Regency Government from 2014-2023). Undergraduate thesis, Universitas 17 Agustus 1945 Surabaya.

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Abstract

Penelitian ini merupakan penelitian kuantitatif, dengan data time series. Data yang digunakan berupa data sekunder yang berupa data realisasi Anggaran Pendapatan dan Belanja Daerah Kabupaten Pacitan periode 2014-2023. Penelitian ini bertujuan untuk mengetahui pengaruh pendapatan asli daerah dan dana alokasi umum terhadap belanja daerah Kabupaten Pacitan. Adapun metode yang digunakan statistik deskriptif dengan analisis regresi linear berganda. Hasil penelitian ini menunjukkan bahwa pendapatan asli daerah berpengaruh positif dan signifikan terhadap belanja daerah Kabupaten Pacitan. Dana alokasi umum berpengaruh positif dan tidak signifikan terhadap belanja daerah Kabupaten Pacitan. Secara simultan pendapatan asli daerah dan dana alokasi umum berpengaruh positif dan signifikan terhadap belanja daerah Kabupaten Pacitan. Nilai koefisien determinasi (Adjusted R Square ) sebesar 0,781 atau sebesar 78% yang menggambarkan bahwa terdapat pengaruh yang simultan antara variabel Pendapatan Asli Daerah (PAD) dan Dana Alokasi Umum (DAU) terhadap variabel Belanja Daerah, sedangkan 21,9% dipengaruhi oleh faktor-faktor lain diluar variabel bebas yang digunakan dalam penelitian.

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