PENGARUH PENDAPATAN ASLI DAERAH (PAD), DANA ALOKASI UMUM (DAU), dan DANA ALOKASI KHUSUS (DAK) TERHADAP BELANJA DAERAH (STUDI EMPIRIS PADA KABUPATEN/KOTA DI PROVINSI MALUKU)

This study aims to determine the effect of Regional Original Income
(Pendapatan Asli Daerah/PAD), General Allocation Funds (Dana Alokasi
Umum/DAU), and Special Allocation Funds (Dana Alokasi Khusus/DAK) on Regional
Expenditures in districts/cities in Maluku Province. The subject in this study is Maluku
Province which consists of 11 regencies/cities. The research measures the regional
independence of the Regency/City in Maluku Province in financing its regional
expenditures. This research is quantitative. The research method used was an
empirical study with 55 budget realization reports of districts/cities selected using nonprobability sampling and purposive sampling methods. The analytical method used
was Multiple Linear Regression Analysis with Statistical Product and Service Solutions
(SPSS).
Based on the tests that have been carried out, the results illustrate that partially
and simultaneously Regional Original Revenue (PAD) has a significant and positive
effect on regional spending, the General Allocation Fund (DAU) has a significant and
positive effect on regional spending and the Special Allocation Fund (DAK) has a
significant and positive effect on regional expenditures.