PENGARUH DANA ALOKASI UMUM (DAU), DANA ALOKASI KHUSUS (DAK), DAN BELANJA PEMELIHARAAN TERHADAP PENGALOKASIAN ANGGARAN BELANJA MODAL PADA KABUPATEN/KOTA DI BALI PERIODE 2009-2013

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh dana alokasi umum, dana alokasi khusus, dan belanja pemeliharaan terhadap pengalokasian anggaran belanja modal. Penelitian ini merupakan penelitian replikasi yang mengambil tempat di Kabupaten/Kota di Bali pada periode 2009-2013. Metode penelitian ini menggunakan desain penelitian kausal yang menjelaskan pengaruh variabel dana alokasi umum, dana alokasi khusus, dan belanja pemeliharaan terhadap pengalokasian anggaran belanja modal. Jenis data yang digunakan dalam penelitian ini adalah data sekunder yang diperoleh secara tidak langsung melalui bagian keuangan Kantor Gubernur Provinsi Bali dan dari situs Departemen Keuangan Republik Indonesia Direktorat Jendral Perimbangan Keuangan. Hasil pengujian hipotesis menunjukkan bahwa secara parsial dana alokasi umum berpengaruh secara signifikan terhadap pengalokasian anggaran belanja modal, dana alokasi khusus secara parsial tidak berpengaruh signifikan terhadap pengalokasian anggaran belanja modal, dan belanja pemeliharaan secara parsial berpengaruh signifikan terhadap pengalokasian anggaran belanja modal. Secara simultan dana alokasi umum, dana alokasi khusus, dan belanja pemeliharaan berpengaruh signifikan terhadap pengalokasian anggaran belanja modal pada Kabupaten/Kota di Bali periode 2009-2013
Kata Kunci : Dana Alokasi Umum, Dana Alokasi Khusus, Belanja Pemeliharaan dan Belanja Modal

The study aimed at finding out the effect of general allocation fun, specific allocation fund, and maintenance expenditure on the allocation of capital expenditure budgeting. It was a replication study conducted at all regional/ cities areas in Bali during the period of 2009-2013. In addition, this study also utilized a causal research design describing about the effect of general allocation fund, specific allocation fund, and maintenance expenditure on the allocation of the capital expenditure budgeting. The data was obtained from a secondary sources recorded from the financial section of the Governor’s office in the province of Bali, as well as from the formal sites of Financial Department of Republic of Indonesia, Directorate General of financial balance. The results of hypothesis testing indicated that partially the general allocation fund had a significant effect on the capital expenditure budgeting, specific allocation fund had no significant effect partially on the capital expenditure budgeting and the maintenance expenditure had a significant effect partially on the capital expenditure budgeting. Simultaneously general allocation fund, specific allocation fund, and maintenance expenditure had a significant effect on the capital expenditure budgeting around all regional and cities areas in Bali during 2009-2013.
keyword : general allocation fund, specific allocation fund, maintenance expenditure, and capital expenditure