Abstract

This study aims to test and provide empirical evidence regarding the effect of Regional
Original Income (PAD), General Allocation Funds (DAU), and Remaining Over Budget
(SILPA) on direct expenditure. The number of observations of this study was 35 data with
a cross section of 7 districts / cities in the Ex Surakarta Residency. The data used is the
visualization of APBD data, namely the realization of PAD, DAU, SILPA and district /
city Direct Expenditures at the Ex Surakarta Residency from 2012-2016. The data is
sourced from the Directorate General of Fiscal Balance of the Ministry of Finance of
Indonesia. Testing is done by panel data analysis. The results of the analysis using the
Chow Test show that PAD and DAU have a positive and significant relationship to Direct
Spending, but for SILPA it does not have a significant effect on Direct Spending. The
results of the F test simultaneously show that the value of Prob (F-statistic) 0.000 t table are
8.562336> 1.694, DAU t count> t table which is 4.800654> 1.694, and SiLPA t count