Pengaruh Pendapatan Asli Daerah, Dana Alokasi Umum dan Dana Alokasi Khusus terhadap Belanja Daerah pada Pemda di Provinsi Sumatera Utara

The Purpose of this research is to find out and to analyze wheteher Local Own Revenue, General Alocation Fund and Special Alocation Fund influence the Regional Expenditure of Regencies/Cities in North Sumatera Province.Type of study is a research asosiatif. The population of this research are 33 regencies/cities and by using purposive sampling technique, 17 regencies/cities in year 2006 up to year 2010 are chosen as samples. The independent variabel used in this research are Local Own Revenue, General Alocasion Fund and Special Alocation Fund, and dependent variabel is Regional Expenditure.The result proof that Local Own Revenue, General Alocation Fund and Special Alocation Fund influence significanly and simultaneously the Regional Expenditure of Regencies and Cities in North Sumatera Province with Adjusted R2 expressed that 70,4% influence given by independent variable. The rest 29,6% influence given by other variables is not mentioned in this research model. Partially Local Own Revenue, General Alocation Fund and Special Alocation Fund influence the Regional Expenditure. Consequently, this research will be useful for Local Government to arrange their effective and efficient strategy and policy especially for implementation of local development planning activities.