Pengaruh Proses Penyusunan Anggaran Pendapatan dan Belanja Daerah (APBD) Terhadap Pengalokasian Belanja Daerah pada Pemerintah Kabupaten Serdang Bedagai

Abstract

The research aims to discribe the effect of the regional revenue and spending budget to the allocation of the regional spending in Serdang Badagai regency. This research is designed in using associative clause. The population of the research is employee office of regional revenue, finance and assets management and the regional chambers and uses purposive sampling as the methodical sample. The methodoligical research is taken through questionarries, wich is managed by statistic program. The researcher uses the type of classic assumtion which consists of normality test, multicolonearity and heterocidecity test. Moreover the researcher also uses the the parcial significant test (I-test) and determinant coefficient (R2) to evaluation hypotheses. This result shows that independent variables managing the process of the regional revenue and spending budget (APBD) significantly have positive effect to the dependent variables which are the allocations of the regional spending in Serdang Badagai Regional Government. The regression analysis in the value of R which loud to 0. 608 shows the deep relation between the managing process of AP BD and allocation of regional spending which 60.8%.