ABSTRACT
This research is aimed to analyze the factors that affect of the characteristics of the government local personnel expenditures, goods expenditures, grant expenditures and social assistance expenditures in LKPD in Financial Report of Local Goverment 2012 in Central Java.
The data used in this research is secondary data, namely the Local Government Finance Report in 2012 which has been audited by the Badan Pengawasan Keuangan Audit Report CPC in 35 districts / cities in Central Java province which was taken from the official website of the CPC. The analysis technique used in this research is the analysis of financial ratios and sample selection using purposive sampling method.
The results of this study indicate that the variable size individually significant effect on personnel expenses. Variable independence ratio, the size of the board, the Human Development Index (HDI) and the status of individual regions no significant effect on personnel expenses. Variable size individually affect the expenditures goods. Variable independence ratio, the size of the board, the Human Development Index (HDI) and the status of the individual areas are not significant to the expenditures goods. Variable Ratio independence of the Human Development Index (HDI), Legislative Size, Size and Status individually not significant effect on grant expenditures. Status variable regions individually significant effect on social assistance expenditure ratio Independence Human Development Index, and the Legislative Size individually not significant effect on social assistance spending.
Keywords:  Board Size, Size, Human Development Index (HDI), ratio of Independence, Regional Status, personnel expenditures, expenditures Goods, Grant Expenditures, and Expenditures Social Assistance.
ABSTRAK
Penelitian ini bertujuan untuk menganalisis faktor-faktor karakteristik pemerintah daerah yang mempengaruhi Belanja Pegawai, Belanja Barang, Belanja Hibah dan Belanja Bantuan Sosial pada LKPD tahun 2012 di Jawa Tengah.
Data yang digunakan pada penelitian ini adalah data sekunder, yaitu Laporan Keuangan Pemerintah Daerah tahun 2012 yang telah diaudit oleh BPK pada 35 kabupaten/kota di propinsi Jawa Tengah yang diambil dari website resmi BPK. Teknik analisis yang digunakan dalam penelitian ini adalah analisis rasio keuangan dan pemilihan sampel menggunakan metode purposive sampling.
Variabel size secara individu berpengaruh signifikan terhadap belanja pegawai. Variabel rasio kemandirian, ukuran dewan,  Human Development Index (HDI) dan status daerah secara individu tidak berpengaruh signifikan terhadap belanja pegawai. Variabel size secara individu berpengaruh terhadap belanja barang. Variabel rasio kemandirian, ukuran dewan,  Human Development Index (HDI) dan status daerah secara individu tidak signifikan terhadap belanja barang. Variabel Rasio Kemandirian Human Development Index (HDI), Ukuran Legislatif, Size dan  Status secara individu tidak berpengaruh signifikan terhadap belanja hibah. Variabel  status daerah secara individu berpengaruh signifikan terhadap belanja bantuan social, Rasio Kemandirian, Human Development Index, Ukuran Legislatif dan Size  secara individu tidak berpengaruh signifikan terhadap belanja bantuan sosial.
Kata Kunci:  Ukuran Dewan, Size, Human Development Index (HDI),  Rasio Kemandirian, Status Daerah, Belanja Pegawai, Belanja Barang, Belanja Hibah dan Belanja Bantuan Sosial.