PENGARUH PENDAPATAN ASLI DAERAH, DANA BAGI HASIL, DAN DANA ALOKASI UMUM TERHADAP BELANJA PEGAWAI (Studi Kasus Pada Pemerintah Daerah Kota Sukabumi Tahun Anggaran 2011-2022)

This research was conducted with the aim of knowing the effect of Regional
Original Income, Profit Sharing Funds, and General Allocation Funds on
Personnel Expenditure at the Sukabumi City Government in managing the Regional
Revenue and Expenditure Budget (APBD) with a period of 12 (twelve) budget
periods from 2011 -2022. The data used in this study is secondary data originating
from the Budget Realization Report (LRA) for the City of Sukabumi in the form of
data on the realization of Local Own Revenue (PAD), Revenue Sharing Fund
(DBH), General Allocation Fund (DAU) and Personnel Expenditures. The
analytical method used is multiple linear regression analysis using the SPSS 25
program. The results of the study show that partially Own Regional Income and
Revenue Sharing Funds do not affect Personnel Expenditure, while the General
Allocation Fund has an effect on Personnel Expenditures. Simultaneously Local
Own Revenue, Profit Sharing Funds, and General Allocation Funds jointly affect
Personnel Expenditures.

Keywords: Local Own Revenue, Profit Sharing Fund, General Allocation Fund,
and Personnel Expenditures.