PENGARUH PENDAPATAN ASLI DAERAH DAN DANA PERIMBANGAN TERHADAP PENGALOKASIAN BELANJA PEGAWAI

Abstract

Percentage of the servant expenditure against to total local expenditure in District/Municipality of Province of South Sumatera from 2011 until 2014 was 60 %. This case indicated that the most absorption of expenditure allocation in servant expenditure. Based on this data, this research was aimed to give empirical evidence about the influences of Local Revenue (PAD), General Allocation Fund (DAU), Revenue Sharing Fund (DBH), Special Allocation Fund (DAK) to the servant expenditure allocation. The analysis result showed that PAD and DBH had positive influence and significantly against to the servant expenditure in α = 5 % whereas, analysis result of DAU and DAK showed that it had no significant influence against to the servant expenditure budgeting. This research conclusion was PAD and DBH gave influence against to the servant expenditure to district/municipality area in Province of South Sumatera.