PENGARUH DANA ALOKASI UMUM, DANA ALOKASI KHUSUS

TERHADAP PENINGKATAN PENDAPATAN ASLI DAERAH

DENGAN BELANJA MODAL SEBAGAI VARIABEL
INTERVENING STUDI EMPIRIS DI KABUPATEN/
KOTA PROVINSI ACEH
Hasrina Husni; Dr. Murni Daulay, M.Si dan Drs. Zainul Bahri Torong, M.Si, Ak

ABSTRAK

Tujuan penelitian ini dilakukan untuk memperoleh bukti empiris dan

menganalisis pengaruh Dana Alokasi Umum, Dana Alokasi Khusus terhadap
Peningkatan Pendapatan Asli Daerah melalui Belanja Modal sebagai variabel
intervening pada lag satu, lag dua dan lag tiga tahun.
Populasi penelitian ini sejumlah 23 pemerintah daerah kabupaten dan kota
di Provinsi Aceh, dan yang memenuhi kriteria disertakan sebagai anggota sampel
sejumlah 20 pemerintah daerah kabupaten/kota. Data pengamatan selama 4 tahun
(2004 2007) sehingga analisis amatan menjadi 80. Sumber data penelitian ini
berasal dari Badan Pusat Statistik tentang Laporan Tahunan Realisasi Anggaran
Pendapatan dan Belanja Daerah (APBD). Pengujian hipotesis dilakukan dengan
analisis jalur model Trimming.
Hasil penelitian menunjukkan bahwa Dana Alokasi Khusus berkontribusi
signifikan sedangkan Dana Alokasi Umum tidak terhadap belanja modal. Pada lag
satu tahun, Dana Alokasi Umum, belanja modal berkontribusi signifikan sedangkan
Dana Alokasi Khusus tidak terhadap Peningkatan Pendapatan Asli Daerah. Pada lag
dua tahun Dana Alokasi Umum, belanja modal berkontribusi signifikan terhadap
peningkatan Pendapatan Asli Daerah sedangkan Dana Alokasi Khusus tidak. Pada lag
tiga tahun, Dana Alokasi Umum, Dana Alokasi Khusus dan belanja modal
berkontribusi signifikan terhadap Peningkatan Pendapatan Asli Daerah.

Kata Kunci: Dana Alokasi Umum, Dana Alokasi Khusus, Belanja Modal,
Peningkatan Pendapatan Asli Daerah.

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THE INFLUENCE OF BLOCK GRANT, SPECIPIC GRANT TO REGIONAL

INCOME IMPROVEMENT WITH CAPITAL EXPENDITURES AS AN
INTERVENING VARIABLE EMPIRICAL STUDY IN THE DISTRICT/
CITY OF PROVINCI ACEH

Hasrina Husni; Dr. Murni Daulay, M.Si and Drs. Zainul Bahri Torong, M.Si, Ak

ABSTRACT

The purpose of this research is conducted to obtain empirical evidence and

analyze the influence of Block Grant (DAU), Specific Grant (DAK) of Regional
Income Improvement through Capital Expenditure as an intervening variable in lag
one, lag two and lag three years.
The research population of 23 local government districts and cities in
Provinci Aceh, which fulfill the criteria included as a member of a sample of 20 local
government districts. Observation data for 4 years (2004-2007) so that analysis of
observations to 80. Sources of research data is derived from Statistics Indonesia on
Annual Reports of A Realization of Budgeting the Local Government Receipt and
Expenditure (APBD). Hypothesis examination is performed with path analysis model
of Trimming.
Research results show that the specific grant contribute significantly while the
block grant is not against capital expenditure. At the lag one year, the block grant,
capital expenditure contribute significantly but the specific grant does not to improve
in regional income. In the two-year lag of block grant, capital expenditure increase to
contribute significantly to the regional income while the specific grant is not. In the
three-year, the block grant, specific grant, capital expenditure contribute
significantly to improve regional income.

Keywords: Block Grant, Specific Grant, Capital Expenditure, Regional Income

Improvement.

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