Pengaruh Dana Tugas Pembantuan, Dana Alokasi Umum (DAU), Investasi Daerah, Dana Bos dan Dana Desa terhadap Belanja Daerah Pemerintah Kabupaten/Kota Provinsi Sumatera Utara Periode 2019-2023

Abstract

This study aims to analyze the effect of the Assistance Fund, General Allocation Fund, Regional Investment, BOS Fund, and Village Fund on Regional Expenditure in the Regency / City of North Sumatra Province in the 2019-2023 period both partially and simultaneously. The research method used is a quantitative approach. Data obtained through local government financial reports. The samples in this study were 25 Regency and 2 City Governments in North Sumatra Province for the 2019-2023 period. So that the number of observations this study has is 135 data. The data analysis technique used in this research is multiple linear regression analysis which is carried out with the help of SPSS software. The results showed that partially, the Assistance Task Fund had no effect on Regional Expenditure, while the General Allocation Fund, Regional Investment, BOS Fund, and Village Fund had a positive effect on Regional Expenditure. Simultaneously, the five independent variables have a significant effect on regional expenditure. This finding reinforces the importance of managing regional funding sources to increase the effectiveness of expenditure and support sustainable regional development.