Published: 2024-08-01

Determinan Sisa Lebih Pembiayaan Anggaran pada Kabupaten/Kota Provinsi Kepulauan Bangka Belitung dari Pendapatan Asli Daerah, Dana Alokasi Umum, Dana Alokasi Khusus dan Dan Bagi Hasil

DOI: 10.35870/jemsi.v10i4.2806

Anggi Anggreini, Bainil Yulina, Nurhasanah
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Abstract

Penelitian ini ditujukan dalam mengukur pengaruh pendapatan asli daerah (PAD), dana alokasi umum (DAU), dana alokasi khusus (DAK) dan dana bagi hasil (DBH) terhadap sisa lebih pembiayaan anggaran (SILPA) di tahun 2018-2022. Populasi penelitian ialah 7 kabupaten/kota di Kepulauan Bangka Belitung. Penelitian ini menerapkan metode sampling jenuh. Data yang digunakan data sekunder yang bersumber dari Badan Pemeriksa Keuangan (BPK) pemerintah provinsi Kepulauan Bangka Belitung. Teknik yang diterapkan ialah analisis regresi linear berganda dengan pengujian data memanfaatkan software IBM SPSS Versi 29. Secara parsial, penelitian membuktikan bahwa PAD dan DBH memengaruhi SILPA. DAU dan DAK tidak berpengaruh terhadap SILPA. Secara simultan, hasil menunjukkan PAD, DAU, DAK, dan DBH mempengaruhi SILPA.

Keywords

Pendapatan Asli Daerah, Dana Alokasi Umum, Dana Alokasi Khusus, Dana Bagi Hasil dan Sisa Lebih Pembiayaan Anggaran.

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Anggreini, A., Bainil Yulina, & Nurhasanah. (2024). Determinan Sisa Lebih Pembiayaan Anggaran pada Kabupaten/Kota Provinsi Kepulauan Bangka Belitung dari Pendapatan Asli Daerah, Dana Alokasi Umum, Dana Alokasi Khusus dan Dan Bagi Hasil . JEMSI (Jurnal Ekonomi, Manajemen, Dan Akuntansi), 10(4), 2619-2629. https://doi.org/10.35870/jemsi.v10i4.2806
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This article has been peer-reviewed and published in the JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi). The content is available under the terms of the Creative Commons Attribution 4.0 International License.

  • Issue: Vol. 10 No. 4 (2024)

  • Section: Articles

  • Published: %750 %e, %2024

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