S PEA 0900364 Table of Content
DAFTAR ISI
ABSTRAK ........................................................................................................... i
KATA PENGANTAR ......................................................................................... iii
UCAPAN TERIMAKASIH................................................................................ iv
DAFTAR ISI ........................................................................................................ vi
DAFTAR TABEL ............................................................................................... ix
DAFTAR GAMBAR ........................................................................................... x
BAB I PENDAHULUAN .................................................................................... 1
1.1
Latar Belakang Masalah ................................................................ 1
1.2
Rumusan Masalah ......................................................................... 15
1.3
Tujuan Penelitian ........................................................................... 16
1.4
Kegunaan Penelitian ...................................................................... 17
BAB II LANDASAN TEORI ............................................................................. 18
2.1
Anggaran Pendapatan Asli Daerah ................................................ 18
2.1.1 Pengertian APBD .................................................................18
2.1.2 Arti Penting APBD .............................................................. 20
2.1.3 Prinsip APBD ...................................................................... 22
2.2
Alokasi Belanja Daerah ................................................................. 25
2.3
Konsep Efektvitas .......................................................................... 28
2.4
Dana Alokasi Umum ..................................................................... 33
2.5
Pengertian Pendapatan Asli Daerah (PAD) ................................... 35
2.6
Peneliti Terdahulu ......................................................................... 42
2.7
Kerangka Pemikiran ...................................................................... 43
2.8
Hipotesis Penelitian ....................................................................... 46
BAB III METODE PENELITIAN .................................................................... 48
Jajang Kurniawan, 2015
PENGARUH EFEKTIVITAS DAU DAN PAD TERHADAP PERTUMBUHAN BELANJA DAERAH
Universitas Pendidikan Indonesia | repository.upi.edu | perpustakaan.upi.edu
3.1 Desain Penelitian ................................................................................. 48
3.2 Operasionalisasi Variabel.................................................................... 49
3.3 Sumber Data ........................................................................................ 51
3.4 Teknik Pengumpulan Data .................................................................. 52
3.5 Teknik Analisis Data dan Pengujian Hipotesis ................................... 52
3.5.1 Telknik Analisis Data ................................................................. 52
3.5.1.1 Analisis Deskriptif .................................................................. 52
3.5.1.2 Analisis Statistik...................................................................... 54
3.5.1.2.1Uji Asumsi Klasik ................................................................. 54
3.5.1.2.2 Uji Normalitas ...................................................................... 55
3.5.1.2.3 Uji Multikolinieritas ............................................................. 55
3.5.1.2.4 Uji Heteroskedastisitas ......................................................... 55
3.6.Regresi Linier Berganda (Multiple) ................................................................ 56
3.6.1 Pengujian Hipotesis .................................................................... 58
3.6.1.1 Ujif .......................................................................................... 58
3.6.1.2 Uji t ......................................................................................... 59
BAB IV HASIL PENELITIAN DAN PEMBAHASAN................................... 61
4.1 Gambaran Obyek Penelitian................................................................ 61
4.1.1 Sekilas Tentang Jawa Barat....................................................... 61
4.1.2 Potensi Alam yang Dimiliki Jawa Barat .................................. 62
4.1.3 Visi dan Misi Provinsi Jawa Barat ............................................ 65
4.2 Deskripsi Hasil Penelitian ................................................................... 67
4.2.1 Deskripsi Data Dana Alokasi Umum ........................................ 67
4.2.2 Deskripsi Data Pendapatan Asli Daerah ................................... 69
4.2.3 Deskripsi Data Belanja Daerah ................................................72
4.3 Pengujian Hipotesis Penelitian ........................................................... 74
4.3.1 Uji Asumsi Klasik ..................................................................... 74
4.3.1.1 Uji Normalitas...................................................................... 74
4.3.1.2 Uji Heteroskedastisitas…....................................................77
4.3.1.3 Uji Multikolinieritas………………………………………77
Jajang Kurniawan, 2015
PENGARUH EFEKTIVITAS DAU DAN PAD TERHADAP PERTUMBUHAN BELANJA DAERAH
Universitas Pendidikan Indonesia | repository.upi.edu | perpustakaan.upi.edu
4.4 Pengujian Hipotesis ……..…………………………………….....................78
4.4.1 Perhitungan Regresi Linier Berganda .........................................................79
4.4.1.1 Uji F ...........................………………………………….....80
4.4.1.2 Uji t ..……………………………………………………...83
4.5 Pembahasan HasilPenelititian………………………………….....................85
4.5.1 Gambaran Pendapatan Dana Alokasi Umum Kabupaten di Jawa
Barat………..............................................................................85
4.5.2 Gambaran Pendapatan Asli Daerah Kabupaten di Jawa
Barat..........................................................................................86
4.5.3 Gambaran Belanja Daerah Kabupaten di Jawa Barat.………...87
4.5.4 Pengaruh Dana Alokasi Umum dan Pendapatan Asli Daerah
terhadap Pertumbuhan Belanja Daerah………........................89
BAB V KESIMPULAN DAN SARAN…………………………………...........93
5.1 Kesimpulan……………………………………………………….......93
5.2 Saran…………………………………………………………….........94
DAFTAR PUSTAKA……………………………………………………….......96
LAMPIRAN
Jajang Kurniawan, 2015
PENGARUH EFEKTIVITAS DAU DAN PAD TERHADAP PERTUMBUHAN BELANJA DAERAH
Universitas Pendidikan Indonesia | repository.upi.edu | perpustakaan.upi.edu
DAFTAR TABEL
Tabel 1.1 Data Pertumbuhan Belanja Daerah .....................................................8
Tabel2.1 Penelitian Terdahulu ............................................................................42
Tabel 3.1 Tabel Oprasional Variabel .................................................................50
Tabel 4.1 Dana Alokasi Umum (DAU) Pada Kabupaten Di Jawa Barat tahun
2010-2011 ...........................................................................................68
Tabel 4.2 Kriteria Kinerja Keuangan DAU ........................................................69
Tabel 4.3 Kriteria Kinerja Keuangan PAD .........................................................70
Tabel 4.4 Data Pendapatan Asli Daerah Pada Kabupaten di Jawa Barat............71
Tabel4.5 Belanja Daerah pada Kabupaten di Jawa Barat ...................................73
Tabel 4.6 Uji Multikolineritas .............................................................................78
Tabel 4.7 Hasil Perhitungan Persamaan Regresi ................................................79
Tabel 4.8 Hasil Regresi Uji F ..............................................................................81
Tabel 4.9 Hasil Perhitungan Persamaan Regresi Uji t ........................................84
Jajang Kurniawan, 2015
PENGARUH EFEKTIVITAS DAU DAN PAD TERHADAP PERTUMBUHAN BELANJA DAERAH
Universitas Pendidikan Indonesia | repository.upi.edu | perpustakaan.upi.edu
DAFTAR GAMBAR
Grafik 1.1 Tren Pendapatan Kabupaten ..............................................................3
Grafik 1.2 Tren Pendapatan Provinsi ..................................................................11
Gambar 2.1 Model Hubungan Antar Variabel ....................................................43
Gambar 4.1 Uji Normalitas .................................................................................75
Gambar 4.2 Uji Heteroskedastisitas ....................................................................77
Jajang Kurniawan, 2015
PENGARUH EFEKTIVITAS DAU DAN PAD TERHADAP PERTUMBUHAN BELANJA DAERAH
Universitas Pendidikan Indonesia | repository.upi.edu | perpustakaan.upi.edu
ABSTRAK ........................................................................................................... i
KATA PENGANTAR ......................................................................................... iii
UCAPAN TERIMAKASIH................................................................................ iv
DAFTAR ISI ........................................................................................................ vi
DAFTAR TABEL ............................................................................................... ix
DAFTAR GAMBAR ........................................................................................... x
BAB I PENDAHULUAN .................................................................................... 1
1.1
Latar Belakang Masalah ................................................................ 1
1.2
Rumusan Masalah ......................................................................... 15
1.3
Tujuan Penelitian ........................................................................... 16
1.4
Kegunaan Penelitian ...................................................................... 17
BAB II LANDASAN TEORI ............................................................................. 18
2.1
Anggaran Pendapatan Asli Daerah ................................................ 18
2.1.1 Pengertian APBD .................................................................18
2.1.2 Arti Penting APBD .............................................................. 20
2.1.3 Prinsip APBD ...................................................................... 22
2.2
Alokasi Belanja Daerah ................................................................. 25
2.3
Konsep Efektvitas .......................................................................... 28
2.4
Dana Alokasi Umum ..................................................................... 33
2.5
Pengertian Pendapatan Asli Daerah (PAD) ................................... 35
2.6
Peneliti Terdahulu ......................................................................... 42
2.7
Kerangka Pemikiran ...................................................................... 43
2.8
Hipotesis Penelitian ....................................................................... 46
BAB III METODE PENELITIAN .................................................................... 48
Jajang Kurniawan, 2015
PENGARUH EFEKTIVITAS DAU DAN PAD TERHADAP PERTUMBUHAN BELANJA DAERAH
Universitas Pendidikan Indonesia | repository.upi.edu | perpustakaan.upi.edu
3.1 Desain Penelitian ................................................................................. 48
3.2 Operasionalisasi Variabel.................................................................... 49
3.3 Sumber Data ........................................................................................ 51
3.4 Teknik Pengumpulan Data .................................................................. 52
3.5 Teknik Analisis Data dan Pengujian Hipotesis ................................... 52
3.5.1 Telknik Analisis Data ................................................................. 52
3.5.1.1 Analisis Deskriptif .................................................................. 52
3.5.1.2 Analisis Statistik...................................................................... 54
3.5.1.2.1Uji Asumsi Klasik ................................................................. 54
3.5.1.2.2 Uji Normalitas ...................................................................... 55
3.5.1.2.3 Uji Multikolinieritas ............................................................. 55
3.5.1.2.4 Uji Heteroskedastisitas ......................................................... 55
3.6.Regresi Linier Berganda (Multiple) ................................................................ 56
3.6.1 Pengujian Hipotesis .................................................................... 58
3.6.1.1 Ujif .......................................................................................... 58
3.6.1.2 Uji t ......................................................................................... 59
BAB IV HASIL PENELITIAN DAN PEMBAHASAN................................... 61
4.1 Gambaran Obyek Penelitian................................................................ 61
4.1.1 Sekilas Tentang Jawa Barat....................................................... 61
4.1.2 Potensi Alam yang Dimiliki Jawa Barat .................................. 62
4.1.3 Visi dan Misi Provinsi Jawa Barat ............................................ 65
4.2 Deskripsi Hasil Penelitian ................................................................... 67
4.2.1 Deskripsi Data Dana Alokasi Umum ........................................ 67
4.2.2 Deskripsi Data Pendapatan Asli Daerah ................................... 69
4.2.3 Deskripsi Data Belanja Daerah ................................................72
4.3 Pengujian Hipotesis Penelitian ........................................................... 74
4.3.1 Uji Asumsi Klasik ..................................................................... 74
4.3.1.1 Uji Normalitas...................................................................... 74
4.3.1.2 Uji Heteroskedastisitas…....................................................77
4.3.1.3 Uji Multikolinieritas………………………………………77
Jajang Kurniawan, 2015
PENGARUH EFEKTIVITAS DAU DAN PAD TERHADAP PERTUMBUHAN BELANJA DAERAH
Universitas Pendidikan Indonesia | repository.upi.edu | perpustakaan.upi.edu
4.4 Pengujian Hipotesis ……..…………………………………….....................78
4.4.1 Perhitungan Regresi Linier Berganda .........................................................79
4.4.1.1 Uji F ...........................………………………………….....80
4.4.1.2 Uji t ..……………………………………………………...83
4.5 Pembahasan HasilPenelititian………………………………….....................85
4.5.1 Gambaran Pendapatan Dana Alokasi Umum Kabupaten di Jawa
Barat………..............................................................................85
4.5.2 Gambaran Pendapatan Asli Daerah Kabupaten di Jawa
Barat..........................................................................................86
4.5.3 Gambaran Belanja Daerah Kabupaten di Jawa Barat.………...87
4.5.4 Pengaruh Dana Alokasi Umum dan Pendapatan Asli Daerah
terhadap Pertumbuhan Belanja Daerah………........................89
BAB V KESIMPULAN DAN SARAN…………………………………...........93
5.1 Kesimpulan……………………………………………………….......93
5.2 Saran…………………………………………………………….........94
DAFTAR PUSTAKA……………………………………………………….......96
LAMPIRAN
Jajang Kurniawan, 2015
PENGARUH EFEKTIVITAS DAU DAN PAD TERHADAP PERTUMBUHAN BELANJA DAERAH
Universitas Pendidikan Indonesia | repository.upi.edu | perpustakaan.upi.edu
DAFTAR TABEL
Tabel 1.1 Data Pertumbuhan Belanja Daerah .....................................................8
Tabel2.1 Penelitian Terdahulu ............................................................................42
Tabel 3.1 Tabel Oprasional Variabel .................................................................50
Tabel 4.1 Dana Alokasi Umum (DAU) Pada Kabupaten Di Jawa Barat tahun
2010-2011 ...........................................................................................68
Tabel 4.2 Kriteria Kinerja Keuangan DAU ........................................................69
Tabel 4.3 Kriteria Kinerja Keuangan PAD .........................................................70
Tabel 4.4 Data Pendapatan Asli Daerah Pada Kabupaten di Jawa Barat............71
Tabel4.5 Belanja Daerah pada Kabupaten di Jawa Barat ...................................73
Tabel 4.6 Uji Multikolineritas .............................................................................78
Tabel 4.7 Hasil Perhitungan Persamaan Regresi ................................................79
Tabel 4.8 Hasil Regresi Uji F ..............................................................................81
Tabel 4.9 Hasil Perhitungan Persamaan Regresi Uji t ........................................84
Jajang Kurniawan, 2015
PENGARUH EFEKTIVITAS DAU DAN PAD TERHADAP PERTUMBUHAN BELANJA DAERAH
Universitas Pendidikan Indonesia | repository.upi.edu | perpustakaan.upi.edu
DAFTAR GAMBAR
Grafik 1.1 Tren Pendapatan Kabupaten ..............................................................3
Grafik 1.2 Tren Pendapatan Provinsi ..................................................................11
Gambar 2.1 Model Hubungan Antar Variabel ....................................................43
Gambar 4.1 Uji Normalitas .................................................................................75
Gambar 4.2 Uji Heteroskedastisitas ....................................................................77
Jajang Kurniawan, 2015
PENGARUH EFEKTIVITAS DAU DAN PAD TERHADAP PERTUMBUHAN BELANJA DAERAH
Universitas Pendidikan Indonesia | repository.upi.edu | perpustakaan.upi.edu