PENGARUH ANGGARAN PENDAPATAN BELANJA NEGARA (APBN) TERHADAP BELANJA LANGSUNG PADA PEMERINTAH DAERAH KABUPATEN/KOTA

Abstract

Penelitian ini bertujuan untuk memperoleh temuan tentang pengaruh (1) dana bagi hasil, dana alokasi umum dan dana alokasi khusus terhadap belanja langsung, (2) dana bagi hasil terhadap belanja langsung, (3) dana alokasi umum terhadap belanja langsung, dan (4) dana alokasi khusus terhadap belanja langsung. Penelitian ini menggunakan desain kuantitatif kausal. Subjek penelitian adalah kabupaten/kota yang ada di Provinsi Bali dan objek penelitian adalah belanja langsung dan APBN. Jenis data adalah data kuantitatif. Data dikumpulkan dengan dokumentasi dan dianalisis menggunakan analisis jalur. Hasil penelitian menunjukkan (1) ada pengaruh dana bagi hasil, dana alokasi umum, dana alokasi khusus terhadap belanja langsung sebesar 0,713 (71,3%); (2) ada pengaruh dana bagi hasil terhadap belanja langsung sebesar -0,408 (40,8%); (3) ada pengaruh dana alokasi umum terhadap belanja langsung sebesar 0,665 (66,5%); dan (4) ada pengaruh dana alokasi khusus terhadap belanja langsung sebesar -0,658 (-65,8%).
Kata Kunci : APBN dan belanja langsung

This study aimed to obtain findings on the effects of (1) funding for the general allocation fund and special allocation fund to direct spending, (2) fund for the results of the direct spending, (3 ) the general allocation fund to direct spending, and (4) a special allocation fund to direct spending. This study uses quantitative causal design. Subjects were districts/municipalities in the province of Bali and the object of research is the direct spending and budget. This type of data is quantitative data. Data collected by documentation and analyzed using path analysis. Results showed (1) there was an effect of profit sharing fund , the general allocation fund, a special allocation fund to the direct spending of 0.713 (71.3%); (2) there was an effect of profit sharing fund of the direct spending of -0.408 (40.8%); (3) there was the influence of the general allocation fund to the direct spending of 0.665 (66.5%); and (4) there was the influence of the special allocation fund to direct spending by -0.658 (-65.8%).
keyword : budget and direct spending