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:
https://doi.org/10.35870/jemsi.v10i4.2806Keywords:
Pendapatan Asli Daerah, Dana Alokasi Umum, Dana Alokasi Khusus, Dana Bagi Hasil dan Sisa Lebih Pembiayaan Anggaran.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.
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