THE EFFECT OF DISTRICT OWN-SOURCE REVENUE AND BALANCE FUNDS ON PUBLIC WELFARE BY CAPITAL EXPENDITURE AND ECONOMIC GROWTH AS AN INTERVENING VARIABLE IN SPECIAL DISTRICT OF YOGYAKARTA
:
https://doi.org/10.9744/jmk.19.1.54-59Keywords:
Regional budget, capital expenditure, growth, welfare.Abstract
The transfer funds from the central government which is not followed by own source revenues, causes the autonomous district too dependent on the central government funds. This study aims to determine the effect of own-source revenue and balance funds on public welfare by capital expenditure and economic growth as an intervening variable in Special District of Yogyakarta. The source of data is secondary data during 2006 to 2013 and using Partial Least Square to test hypotheses. The result showed that own-source revenue has not significant effect on capital expenditure but has significant effect on economic growth and public welfare; balance funds has significant effect on capital expenditure but has not significant effect on economic growth and public welfare; capital expenditure has significant effect on economic growth but has not significant effect on public welfare; and economic growth has not significant effect on public welfare.
References
Abdullah, S. & Asmara, J. A. (2007). Perilaku oportunistik legislatif dalam penganggaran daerah: Bukti empiris atas aplikasi agency theory di sektor publik. Jurnal Riset Akuntansi Indonesia, 10(1),19–31. [CrossRef]
Azzumar, M. R. & Handayani, H. R. (2011). Pengaruh pendapatan asli daerah, dana perimbangan, investasi swasta, tenaga kerja terhadap partumbuhan ekonomi di era desentralisasi fiskal tahun 2005-2009: Skasus kabupaten/kota provinsi Jawa Tengah. Jurnal Ekonomi & Bisnis, 9(3), 161–182. [CrossRef]
Badrudin, R. (2011). Effect of fiscal decentralization on capital expenditure, growth, and welfare. Economic Journal of Emerging Market, 3(3), 211–223. [CrossRef]
--------------. (2015). Evaluation of the specific allocation fund for Indonesian society welfare. International Journal of Applied Business and Economic Research, 13(7), 5607–5624. Retrieved from http: //www.serialsjo urnals.com/serial-journalmanager/pdf/1457769178.pdf. [CrossRef]
Badrudin, R. (2016). The model of inclusive development in Bali province. International Journal of Business and Commerce, 6(1), 09–22. Retrieved from http://www.ijbcnet.com/6-1/ IJBC-16-6103.p df. [CrossRef]
Badrudin, R. & Siregar, B. (2015). The evaluation of the implementation of regional autonomy in Indonesia. Economic Journal of Emerging Markets, 7(1), 1–11. Retrieved from http://journal.uii.ac. id/ index.php/ JEP/article/view/4257. [CrossRef]
Darwanto, D. & Yustikasari, Y. (2007). Prosiding simposium nasional akuntansi 2007: Simposium nasional akuntansi X. Yogyakarta: Magister Sains Ilmu Ekonomi, Manajemen, Akuntansi UGM. [CrossRef]
Ferdian, Y. (2013). Pengaruh pendapatan asli daerah, dana perimbangan, dan lain-lain pendapatan yang sah terhadap belanja daerah. Jurnal Akun-tansi, 1(2), 78–91. [CrossRef]
Hirawan, S. B. (2007). Desentralisasi fiskal sebagai suatu upaya meningkatkan penyediaan layanan publik (bagi orang miskin) di Indonesia. Jurnal Ekonomi Pembangunan, 8(1), 21–34. [CrossRef]
Jensen, M. C. & Meckling, W. H. (1976). Theory of the firm: Managerial behavior, agency costs and ownership structure. Journal of Financial Economics, 3(4), 305–360. Retrieved from http:// papers.com. [CrossRef]
Lugastoro, D. P. & Ananda, C. F. (2013). Analisis pengaruh PAD dan dana perimbangan terhadap indeks pembangunan manusia kabupaten/kota di Jawa Timur. Jurnal Ilmiah Mahasiswa, 1(2), 89–101. [CrossRef]
Maimunah, M. (2006). Prosiding simposium nasional akuntansi 2007: Simposium nasional akuntansi IX. Yogyakarta: Magister sains ilmuilmu ekonomi, manajemen, akuntansi UGM. [CrossRef]
Mawarni, D. & Abdullah, S. (2013). Pengaruh pendapatan asli daerah dan dana alokasi umum terhadap belanja modal serta dampaknya terhadap pertumbuhan ekonomi daerah: studi pada kabu-paten dan kota di Aceh. Jurnal Akuntansi, 4(3), 164–181. [CrossRef]
Mirza, D. S. (2012). Pengaruh kemiskinan, pertumbuhan ekonomi, dan belanja modal terhadap indeks pembangunan manusia di Jawa Tengah tahun 2006–2009. Economics Development Analysis Journal, 1(2), 79–91. [CrossRef]
Nanik, N. (2015). Pengaruh pendapatan asli daerah, dana bagi hasil, dana alokasi umum, dan dana alokasi khusus terhadap indeks pembangunan manusia kota/kabupaten di provinsi di Yogyakarta. Program Doktor FEB UGM, Yogyakarta. [CrossRef]
Setiaji, W. & Adi, P. H. (2007). Prosiding simposium nasional akuntansi 2007: Simposium nasional akuntansi X. Yogyakarta: Magister sains ilmu-ilmu ekonomi, manajemen, akuntansi UGM. [CrossRef]
Setyawati, A. & Hamzah A. (2007). Analisis PAD, DAU, DAK, dan belanja pembangunan terhadap pertumbuhan ekonomi, pengangguran, dan kemiskinan: Pendekatan analisis jalur. Jurnal Akuntan dan Keuangan Indonesia, 4(2), 211–228. [CrossRef]
Setyowati, L. & Suparwati, Y. K. (2012). Pengaruh pertumbuhan ekonomi, DAU, DAK, PAD terhadap indeks pembangunan manusia dengan pengalokasian anggaran belanja modal sebagai variabel intervening: Studi empiris pada pemerintah kabupaten dan kota seJawa Tengah. Prestasi, 9(1), 24–46. [CrossRef]
Susanto, D. & Badrudin, R. (2016). Budgeting politic for supporting competitive industry sector. Inter-national Journal of Business and Commerce, 5(6), 49–64. Retrieved from http://www.ijbcnet. com /5-6/IJBC-16-5607.pdf. [CrossRef]
Downloads
Published
How to Cite
Issue
Section
License
Authors who publish on this journal agree to the following terms:
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).