Track: Case Studies

Abstract

The purpose of this study was to determine the effect of the General Allocation Fund (DAU), the Special Allocation Fund (DAK), and the Regional Original Income (PAD) on the Mamuju Regency's regional expenditure in part or at the same time. This research was conducted in the Mamuju Regency local government, the source of which was the Mamuju Regency BPKAD Office. The LRA APBD of the Mamuju Government is part of the entire population. The sample in this study has been audited by the Supreme Audit Agency of the Republic of Indonesia from 2010 to 2019. Models were calculated using the purposeful sampling method in financial reports from the Mamuju Regency Government (APBD) consecutively from 31 December 2010 to 2019. The data collection technique was carried out employing library analysis, secondary data as a theoretical basis, and checked from books, legislation, journals, website pages, reports, and documents. This research is related to and performed directly in the field to obtain secondary data in time series data originating from the Mamuju Regency Government. The approach used is a quantitative research method that is a descriptive study of multiple linear regression analysis using an analytical instrument. The results showed that the General Allocation Fund, the DAK, and the PAD either partially or concurrently had a positive and significant influence on the Mamuju Regency Regional Expenditure.