Alokasi belanja modal untuk pelayanan publik: praktik di pemerintah daerah

Abstract

The purpose of this research is to see how local governments allocate capital expenditure for public services and to identify factors that influence the allocation. 142 local governments were used as sample, consising of 23 cities and 119 regencies. Budget realisation reports from 2010 to 2012 were used for analysis. The descriptive statistics shows that the proportion of capital expenditure to total expenditure for city governments are relatively homogenous between 10 to 30% but varied for regency governments. The multiple linear regression analysis shows that budget effectiveness rate and special purpose grant have positive influence on the proportion of capital expenditure.Keywords: local government, proportion of capital expenditure, budget effectiveness rate, special purpose grant Abstrak Penelitian ini bertujuan untuk melihat bagaimana pemerintah daerah mengalokasikan belanja modal untuk pelayanan publik dan untuk mengidentifikasi faktor-faktor yang mempengaruhi proporsi alokasinya. Terdapat 142 pemerintah daerah yang digunakan sebagai sampel yang terdiri dari 23 kota dan 119 kabupaten. Analisis penelitian ini didasarkan pada laporan realisasi anggaran dari tahun 2010 sampai dengan 2012. Berdasarkan statistik deskriptif terlihat proporsi belanja modal terhadap total belanja pemerintah kota relatif sama antara 10 hingga 30%, tetapi belanja pemerintah kabupaten lebih bervariasi. Analisis regresi linier berganda menunjukkan bahwa efektifitas anggaran dan Dana Alokasi Khusus berpengaruh positif signifikan terhadap proporsi belanja modal.Kata kunci: pemerintah daerah, proporsi belanja modal, tingkat efektifitas anggaran, dana alokasi khusus PENDAHULUAN Berdasarkan Undang-undang No. 32 Tahun 2004 tentang Pemerintahan Daerah, penyelenggaraan pemerintahan daerah dilakukan berdasarkan asas otonomi dan tugas pembantuan. Ini berimplikasi pada daerah-daerah untuk memiliki hak, kewenangan dan kewajiban otonom untuk mengatur dan mengurus rumah tangganya sendiri dalam urusan pemerintahan dan kepentingan masyarakat setempat sesuai dengan peraturan perundangundangan. Selain itu, Pemerintah daerah (Pemda) juga memiliki kewenangan dalam mengontrol terlaksananya anggaran daerah (APBD) di bawah pengawasan pemerintah pusat.Dalam alokasi anggaran, pemerintah memiliki dua alternatif penggunaan yaitu: Belanja Langsung yang langsung berkaitan dengan kegiatan pemerintah yang diperuntukkan bagi masyarakat dalam berbagai program layanan barang, jasa dan fasilitas, dan; Belanja Tidak Langsung yang bersifat operasional rutin yang tidak langsung berkaitan dengan

The Effect of Financial Performance and Balanced Funds on Capital Expenditure of Local Government in District/City in Indonesia

“…Previous studies on financial performance by Ardhini and Handayani (2011) and Nurhidayati and Yaya (2013) suggest that the financial performance of local government has a negative but significant effect on capital expenditure proportion. Furthermore, regarding an effective and efficient financial performance on capital expenditure of local government, Martini and Dwirandra (2015) stated that financial effectivity did not significantly affect the allocation of capital expenditure.…”

“…Furthermore, regarding an effective and efficient financial performance on capital expenditure of local government, Martini and Dwirandra (2015) stated that financial effectivity did not significantly affect the allocation of capital expenditure. Also, Ardhini and Handayani (2011) and Nurhidayati and Yaya (2013) reported a significant effect of financial effectivity. Studies by Ardhini and Handayani (2011), Nurhidayati and Yaya (2013), and Martini and Dwirandra (2015) suggest that financial efficiency did not affect the capital expenditure of local government.…”

“…Also, Ardhini and Handayani (2011) and Nurhidayati and Yaya (2013) reported a significant effect of financial effectivity. Studies by Ardhini and Handayani (2011), Nurhidayati and Yaya (2013), and Martini and Dwirandra (2015) suggest that financial efficiency did not affect the capital expenditure of local government.…”

“…4 A study on the effect of balance funds (DBH, DAU, and DAK) on capital expenditure by Subowo and Wati (2010) and Sofia and Syamsurizal (2010) reported that balance funds are positively correlated with capital expenditure. Some findings reported a negative effect of DAU on capital expenditure (Wandira, 2013;Nurhidayati and Yaya, 2013;Pramesti, Taufik, and Ratnawati, 2015), but some found otherwise (Tuasikal, 2008;Situngkir, 2009;Nuarisa 2013;and Solikin, 2016). Handayani and Nuraina (2012), and Pramesti et al (2015) reported that DAK did not affect capital expenditure, but Situngkir and Manurung (2009), Nuarisa (2013), and Nurhidayati and Yaya (2013) reported a significant impact.…”

“…It indicates a high dependency on external funding source. Ardhini and Handayani (2011) and Nurhidayati and Yaya (2013) reported that local dependency significantly affects local budget proportion for public service. Accordingly, this study proposes a hypothesis as follows: H 1 : Regional financial independence negatively affects capital expenditure.…”