Analisis Rasio Pendapatan Asli Daerah Terhadap Kinerja Keuangan Pemerintah Daerah di Provinsi Sumatera Utara
LAMPIRAN
Lampiran 1
Sampel Penelitian
Kabupaten/Kota
Kab. Asahan
Kab. Batu Bara
Kab. Dairi
Kab. Deli Serdang
Kab. Humbang Hasundutan
Kab. Labuhan Batu
Kab. Labuhanbatu Selatan
Kab. Labuhanbatu Utara
Kab. Langkat
Kab. Mandailing Natal
Kab. Nias
Kab. Nias Barat
Kab. Nias Selatan
Kab. Nias Utara
Kab. Padang Lawas
Kab. Padang Lawas Utara
Kab. Pakpak Bharat
Kab. Samosir
Kab. Serdang Bedagai
Kab. Simalungun
Kab. Tanah Karo
Kab. Tapanuli Selatan
Kab. Tapanuli Tengah
Kab. Tapanuli Utara
Kab. Toba Samosir
Kota Binjai
Kota Gunung Sitoli
Kota Medan
Kota Padang Sidempuan
Kota Pematang Siantar
Kota Sibolga
Kota Tanjung Balai
Kota Tebing Tinggi
Kriteria
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Jumlah
Sampel 1
Sampel 2
Sampel 3
Sampel 4
Sampel 5
Sampel 6
Sampel 7
Sampel 8
Sampel 9
Sampel 10
Sampel 11
Sampel 12
Sampel 13
Sampel 14
Sampel 15
Sampel 16
Sampel 17
Sampel 18
Sampel 19
Sampel 20
Universitas Sumatera Utara
Lampiran 2
Kontribusi Pajak Daerah terhadap PAD
Nama
No. Kabupaten/Kota
1 Asahan
2 Dairi
3 Deli Serdang
4 Tanah Karo
5 Labuhan Batu
6 Langkat
7 Mandailing Natal
8 Simalungun
9 Tapanuli Selatan
10 Tapanuli Utara
11 Toba Samosir
12 Medan
13 Pematang Siantar
14 Sibolga
15 Tanjung Balai
16 Tebing Tinggi
17 Padang Sidempuan
18 Humbang Hasundutan
19 Samosir
20 Nias Barat
2010
34.80
14.93
65.97
39.29
31.62
51.82
26.87
35.57
21.13
21.50
28.47
52.32
45.62
17.60
20.87
22.10
33.37
20.65
31.32
15.32
2011
37.58
19.17
72.62
41.32
40.55
51.59
53.55
44.79
23.88
13.01
29.36
61.24
35.77
21.92
25.52
30.36
32.69
19.81
35.33
13.97
2012
39.25
22.94
71.63
41.32
40.55
26.79
19.53
37.04
19.87
14.98
29.36
61.24
35.77
14.82
25.52
30.36
32.69
12.58
35.33
13.97
2013
37.80
1598.02
77.13
39.06
57.21
42.25
49.02
33.09
13.99
15.87
21.15
73069.92
44452.87
20.92
20682.86
26.91
20.58
17.47
22.10
21.33
2014
26.70
13.71
69.65
39.56
33.24
34.46
14.18
45.73
14.32
17.72
21.89
77.02
330.71
13.02
25.03
26.51
17.40
16.45
16.55
19.67
Universitas Sumatera Utara
Lampiran 3
Kontribusi Retribusi Daerah terhadap PAD
Nama
No. Kabupaten/Kota
1 Asahan
2 Dairi
3 Deli Serdang
4 Tanah Karo
5 Labuhan Batu
6 Langkat
7 Mandailing Natal
8 Simalungun
9 Tapanuli Selatan
10 Tapanuli Utara
11 Toba Samosir
12 Medan
13 Pematang Siantar
14 Sibolga
15 Tanjung Balai
16 Tebing Tinggi
17 Padang Sidempuan
18 Humbang Hasundutan
19 Samosir
20 Nias Barat
2010
21.99
23.99
21.71
33.74
29.41
19.45
30.82
11.26
17.53
16.57
34.63
36.02
29.94
47.27
41.63
36.64
36.27
28.68
30.47
38.87
2011
18.85
23.48
18.26
26.61
26.33
16.06
16.68
12.49
8.53
46.78
30.04
23.79
41.23
37.65
36.05
16.46
31.08
22.19
26.91
16.35
2012
18.80
36.13
21.90
38.21
30.31
5.49
29.16
23.43
11.62
48.35
42.35
11.14
41.26
51.10
39.44
10.04
30.55
34.05
43.39
9.25
2013
15.99
4705.76
15.84
40.62
10.85
36.56
23.25
14.21
11.84
46.47
38.59
15624.66
35132.41
45.76
35982.19
11.30
48.37
30.05
35.24
6.81
2014
7.71
58.76
20.68
34.40
6.11
14.32
56.04
30.51
8.61
56.77
17.77
11.52
13.22
57.57
41.92
7.97
64.57
37.77
32.45
4.56
Universitas Sumatera Utara
Lampiran 4
Kontribusi Hasil Pengelolaan Kekayaan Daerah terhadap PAD
Nama
No. Kabupaten/Kota
1 Asahan
2 Dairi
3 Deli Serdang
4 Tanah Karo
5 Labuhan Batu
6 Langkat
7 Mandailing Natal
8 Simalungun
9 Tapanuli Selatan
10 Tapanuli Utara
11 Toba Samosir
12 Medan
13 Pematang Siantar
14 Sibolga
15 Tanjung Balai
16 Tebing Tinggi
17 Padang Sidempuan
18 Humbang Hasundutan
19 Samosir
20 Nias Barat
2010
19.83
13.55
8.51
7.57
27.98
11.86
21.95
22.28
58.08
25.98
19.56
1.62
14.39
19.06
11.79
19.61
22.83
26.11
4.28
0.00
2011
20.43
27.27
6.40
9.92
26.72
13.60
14.65
30.11
53.50
19.20
20.97
1.18
14.43
22.62
18.21
8.76
27.36
29.86
7.49
0.00
2012
17.48
24.77
4.59
7.66
19.97
3.16
20.75
20.87
57.51
19.30
15.96
0.85
18.56
20.21
17.28
25.33
13.56
19.43
8.91
0.00
2013
13.43
2087.12
4.25
5.83
22.10
7.08
14.20
14.27
65.75
18.96
15.48
787.92
11418.89
19.84
17216.16
17.85
0.02
20.20
6.05
0.00
2014
4.81
7.81
2.30
2.26
6.11
3.15
13.17
9.95
64.99
7.04
8.08
0.67
5.86
9.03
15.74
8.64
9.46
8.48
2.55
0.00
Universitas Sumatera Utara
Lampiran 5
Kontribusi Lain-lain PAD yang Sah terhadap PAD
No Nama
.
Kabupaten/Kota
1 Asahan
2 Dairi
3 Deli Serdang
4 Tanah Karo
5 Labuhan Batu
6 Langkat
7 Mandailing Natal
8 Simalungun
9 Tapanuli Selatan
10 Tapanuli Utara
11 Toba Samosir
12 Medan
13 Pematang Siantar
14 Sibolga
15 Tanjung Balai
16 Tebing Tinggi
17 Padang Sidempuan
18 Humbang Hasundutan
19 Samosir
20 Nias Barat
2010
23.38
47.53
3.81
19.40
10.99
16.86
20.36
30.89
3.26
35.96
17.33
10.04
10.06
16.07
25.71
21.65
7.53
24.57
33.94
45.82
2011
23.13
30.08
2.72
22.14
6.40
18.76
15.12
12.61
14.09
21.01
19.62
13.80
8.56
17.81
20.22
44.43
8.87
28.14
30.27
69.67
2012
24.46
16.16
1.88
12.81
21.51
64.55
30.56
18.65
10.99
17.37
20.29
10.25
6.77
13.87
16.66
46.65
11.92
33.94
26.71
71.28
2013
32.78
1589.14
2.78
144.96
9.85
14.11
13.53
38.43
8.42
18.70
24.78
10517.56
8997.39
13.48
26121.15
43.94
10.54
32.28
36.60
71.86
2014
60.78
19.72
7.37
23.78
54.54
48.07
16.62
13.82
12.08
18.47
52.26
10.79
48.62
20.38
17.31
56.88
8.57
37.30
48.45
75.77
Universitas Sumatera Utara
Lampiran 6
Rasio Desentralisasi Fiskal terhadap Kinerja Keuangan Pemerintah Daerah
No.
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
Nama
Kabupaten/Kota
Asahan
Dairi
Deli Serdang
Tanah Karo
Labuhan Batu
Langkat
Mandailing Natal
Simalungun
Tapanuli Selatan
Tapanuli Utara
Toba Samosir
Medan
Pematang Siantar
Sibolga
Tanjung Balai
Tebing Tinggi
Padang Sidempuan
Humbang Hasundutan
Samosir
Nias Barat
2010
2011
27.748096
25.376027
10.845471
21.125324
14.020983
31.718884
50.503448
21.445769
16.975229
36.521816
38.193413
3.514499
18.616056
19.549733
14.080281
13.194252
25.727037
40.843197
31.779884
115.730786
26.493810
31.099463
7.597881
18.387981
13.150400
32.094159
24.808638
25.352789
11.357875
18.750084
34.445526
2.760963
12.622215
17.815686
14.405154
12.562162
22.224801
36.083122
29.286874
98.688133
2012
2013
2014
27.437537
22.387316 16.256990
29.292814 2397.911630 14.318610
6.370246
6.384492 5.647122
18.267084
19.621463 13.864372
12.860421
16.620472 8.441407
10.666508
23.746433 15.602612
37.200586
18.272043 23.558956
22.770945
14.994350 17.060623
12.873289
11.703407 9.319879
21.328743
22.455522 13.708739
39.659941
36.215805 29.362505
2.612992 2716.322742 2.853199
13.406842 11914.551217 9.193069
15.404984
15.703458 9.849847
16.816936 17009.175533 16.432703
10.185672
11.207802 8.436143
22.879575
17.870107 12.004598
30.799570
35.604291 24.463773
25.643863
19.870748 13.173854
59.193343
45.167641 36.230563
Universitas Sumatera Utara
Lampiran 6
Rasio Kemandirian terhadap Kinerja Keuangan Pemerintah Daerah
No.
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
Nama
Kabupaten/Kota
Asahan
Dairi
Deli Serdang
Tanah Karo
Labuhan Batu
Langkat
Mandailing Natal
Simalungun
Tapanuli Selatan
Tapanuli Utara
Toba Samosir
Medan
Pematang Siantar
Sibolga
Tanjung Balai
Tebing Tinggi
Padang Sidempuan
Humbang Hasundutan
Samosir
Nias Barat
2010
2011
4.410998
4.838399
11.755929
5.721932
9.384536
3.650356
2.381356
5.880357
7.385681
3.465717
3.378023
45.733469
7.080595
5.666317
8.614967
9.693055
4.603240
2.963548
3.939211
1.064865
5.061548
3.983003
20.093084
6.860615
11.077179
3.719755
5.102138
5.134347
12.743379
7.383898
3.712934
69.955243
11.098349
7.445852
8.672919
10.768169
6.002977
3.439403
4.248597
1.140755
2012
2013
2014
5.039757 61.108577 99.573827
4.006910 49.976650
8.877506
23.515587 234.245559 284.576480
6.704623 65.821239
9.572403
10.051937 80.164449
1.713659
12.188107 53.127871 85.544827
3.405291 67.858544
5.476014
5.472794 87.493563
7.866854
9.226825 113.205707 14.071917
2.668280 29.764108
9.530963
3.313422 39.664805
4.469320
76.154262 80.074083 90.114869
8.917583 10.961678 15.612084
6.875768 75.863783 12.534309
6.622607
7.630886
7.903892
11.072270 124.451170 17.056683
4.830682 71.610987 11.083838
3.449221 33.973818
5.231879
3.957861 60.437646
9.240450
1.797892 23.783139
3.039028
Universitas Sumatera Utara
Lampiran 7
Rasio Efektivitas terhadap Kinerja Keuangan Pemerintah Daerah
No.
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
Nama
Kabupaten/Kota
Asahan
Dairi
Deli Serdang
Tanah Karo
Labuhan Batu
Langkat
Mandailing Natal
Simalungun
Tapanuli Selatan
Tapanuli Utara
Toba Samosir
Medan
Pematang Siantar
Sibolga
Tanjung Balai
Tebing Tinggi
Padang Sidempuan
Humbang Hasundutan
Samosir
Nias Barat
2010
2011
2012
2013
2014
12.926461 15.835071 1.188409 0.993586 1546.906347
8.788400 1.019676 0.008036 2199.903580
9.868519
59.968770 106.311062 0.765724 0.706125 765.681950
1.044738
1.135259 0.880768 0.962150 1082.717873
1.080598
1.041660 1.188783 0.748004 1287.596224
15.600502 17.175854 2.180201 0.949979 938.571413
5.883511 13.687642 0.472758 1.014167 882.384240
22.515226 21.155323 0.541550 1.536195 876.274627
15.172531 28.574742 1.002399 1.080105 1237.342231
7.678114 17.932947 2.378793 1.050188 1721.941404
1.173386 0.874653 1.041911 1107.482725
0.807142
1.199181 0.809985 0.000686 1000.000000
1.209757
1.026219 0.831485 0.000857 1565.172985
1.075718
7.521597 10.772447 1.265298 0.963084 1461.313916
1.223203 0.869630 0.000996 996.745057
1.366913
1.489205
1.169629 1.635523 1.466646 1569.491452
1.086600 1.020023 0.830200 1383.194289
0.901382
4.978717
6.399817 1.666041 1.159089 1093.926136
0.562686
0.690444 1.241533 1.332527 1962.645506
1.057035
1.432128 0.910128 0.880938 1029.805900
Universitas Sumatera Utara
Lampiran 8
Hasil Regresi Rasio Desentralisasi Fiskal
Uji Chow
Redundant Fixed Effects Tests
Pool: Untitled
Test cross-section fixed effects
Effects Test
Statistic
Cross-section F
Cross-section Chi-square
d.f.
Prob.
2.816198
50.635705
(18,72)
18
0.0010
0.0001
Cross-section fixed effects test equation:
Dependent Variable: D?
Method: Panel Least Squares
Date: 08/02/16 Time: 10:40
Sample: 2010 2014
Included observations: 5
Cross-sections included: 19
Total pool (balanced) observations: 95
Variable
Coefficient
Std. Error
t-Statistic
Prob.
P?
R?
H?
L?
C
0.022048
0.011281
0.912417
0.017200
6.726757
0.026961
0.107956
0.263788
0.046616
4.572257
0.817756
0.104494
3.458910
0.368966
1.471211
0.4157
0.9170
0.0008
0.7130
0.1447
R-squared
Adjusted R-squared
S.E. of regression
Sum squared resid
Log likelihood
F-statistic
Prob(F-statistic)
0.999629
0.999613
42.12861
159733.8
-487.6000
60678.31
0.000000
Mean dependent var
S.D. dependent var
Akaike info criterion
Schwarz criterion
Hannan-Quinn criter.
Durbin-Watson stat
377.0918
2141.117
10.37053
10.50494
10.42484
2.191422
Uji Hausman
Correlated Random Effects - Hausman Test
Pool: Untitled
Test cross-section random effects
Test Summary
Cross-section random
Chi-Sq.
Statistic
Chi-Sq. d.f.
Prob.
17.470057
4
0.0016
Universitas Sumatera Utara
Metode Model Efek Tetap (Fixed Effect Model)
Dependent Variable: D?
Method: Pooled Least Squares
Date: 08/02/16 Time: 10:40
Sample: 2010 2014
Included observations: 5
Cross-sections included: 19
Total pool (balanced) observations: 95
Variable
Coefficient
Std. Error
t-Statistic
Prob.
P?
R?
H?
L?
C
Fixed Effects (Cross)
_ASAHAN--C
_DAIRI--C
_DELISERDANG--C
_TANAHKARO--C
_LABUHANBATU--C
_LANGKAT--C
_MANDAILINGNATAL-C
_SIMALUNGUN--C
_TAPANULISELATAN-C
_TAPANULIUTARA--C
_TOBASAMOSIR--C
_MEDAN--C
_PEMATANGSIANTAR-C
_SIBOLGA--C
_TANJUNGBALAI--C
_PADANGSIDEMPUAN-C
_HUMBANGHASUNDU
TAN--C
_SAMOSIR--C
_NIASBARAT--C
0.181386
-0.626305
2.472536
-0.258884
-0.660368
0.041031
0.164284
0.401845
0.071179
4.207224
4.420676
-3.812326
6.152953
-3.637056
-0.156961
0.0000
0.0003
0.0000
0.0005
0.8757
-0.286304
66.75487
-4.520280
28.50034
-26.31270
16.62063
8.229821
-16.90114
-128.7318
8.157973
19.34502
8.989772
-21.43300
2.445202
0.023274
-11.43884
8.493479
6.821226
35.24241
Effects Specification
Cross-section fixed (dummy variables)
R-squared
Adjusted R-squared
S.E. of regression
Sum squared resid
Log likelihood
F-statistic
Prob(F-statistic)
0.999782
0.999716
36.08203
93737.75
-462.2822
15042.14
0.000000
Mean dependent var
S.D. dependent var
Akaike info criterion
Schwarz criterion
Hannan-Quinn criter.
Durbin-Watson stat
377.0918
2141.117
10.21647
10.83477
10.46631
2.657328
Universitas Sumatera Utara
Lampiran 9
Hasil Regresi Rasio Kemandirian
Uji Chow
Redundant Fixed Effects Tests
Pool: POOL01
Test cross-section fixed effects
Effects Test
Statistic
Cross-section F
Cross-section Chi-square
d.f.
Prob.
1.740680
34.321913
(18,72)
18
0.0515
0.0115
Cross-section fixed effects test equation:
Dependent Variable: K?
Method: Panel Least Squares
Date: 07/28/16 Time: 15:58
Sample: 2010 2014
Included observations: 5
Cross-sections included: 19
Total pool (balanced) observations: 95
Variable
Coefficient
Std. Error
t-Statistic
Prob.
P?
R?
H?
L?
C
-0.001311
0.007167
-0.022109
0.005024
27.44554
0.029332
0.117449
0.286983
0.050716
4.974300
-0.044707
0.061023
-0.077039
0.099063
5.517467
0.9644
0.9515
0.9388
0.9213
0.0000
R-squared
Adjusted R-squared
S.E. of regression
Sum squared resid
Log likelihood
F-statistic
Prob(F-statistic)
0.016909
-0.026784
45.83301
189059.9
-495.6064
0.386987
0.817442
Mean dependent var
S.D. dependent var
Akaike info criterion
Schwarz criterion
Hannan-Quinn criter.
Durbin-Watson stat
27.49486
45.23127
10.53908
10.67350
10.59340
1.170975
Uji Hausman
Correlated Random Effects - Hausman Test
Pool: POOL01
Test cross-section random effects
Test Summary
Cross-section random
Chi-Sq.
Statistic
Chi-Sq. d.f.
Prob.
4.250241
4
0.3732
Universitas Sumatera Utara
Metode Random Effect Model (REM)
Dependent Variable: K?
Method: Pooled EGLS (Cross-section random effects)
Date: 07/28/16 Time: 16:30
Sample: 2010 2014
Included observations: 5
Cross-sections included: 19
Total pool (balanced) observations: 95
Swamy and Arora estimator of component variances
Variable
Coefficient
Std. Error
t-Statistic
Prob.
P?
R?
H?
L?
C
Random Effects (Cross)
_ASAHAN--C
_DAIRI--C
_DELISERDANG--C
_TANAHKARO--C
_LABUHANBATU--C
_LANGKAT--C
_MANDAILINGNATAL-C
_SIMALUNGUN--C
_TAPANULISELATAN-C
_TAPANULIUTARA--C
_TOBASAMOSIR--C
_MEDAN--C
_PEMATANGSIANTAR-C
_SIBOLGA--C
_TANJUNGBALAI--C
_PADANGSIDEMPUAN-C
_HUMBANGHASUNDU
TAN--C
_SAMOSIR--C
_NIASBARAT--C
-0.007464
0.031231
-0.079214
0.014686
27.70970
0.032573
0.130424
0.318813
0.056390
6.070336
-0.229146
0.239458
-0.248464
0.260435
4.564772
0.8193
0.8113
0.8043
0.7951
0.0000
3.363164
-5.151772
37.72363
-4.181011
-1.832157
1.644468
-4.547268
-1.904632
3.452655
-7.449347
-7.231178
16.21411
-6.505129
-2.674827
-7.662982
3.120616
-3.528471
-7.566999
-5.282873
Effects Specification
S.D.
Cross-section random
Idiosyncratic random
16.66902
42.77419
Rho
0.1318
0.8682
Weighted Statistics
R-squared
Adjusted R-squared
S.E. of regression
F-statistic
Prob(F-statistic)
0.008324
-0.035750
42.83361
0.188871
0.943646
Mean dependent var
S.D. dependent var
Sum squared resid
Durbin-Watson stat
20.72902
42.08790
165124.6
1.315799
Universitas Sumatera Utara
Unweighted Statistics
R-squared
Sum squared resid
0.014449
189532.9
Mean dependent var
Durbin-Watson stat
27.49486
1.146349
Universitas Sumatera Utara
Lampiran 10
Hasil Regresi Rasio Efektivitas
Uji Chow
Redundant Fixed Effects Tests
Pool: POOL01
Test cross-section fixed effects
Effects Test
Statistic
Cross-section F
Cross-section Chi-square
d.f.
Prob.
0.778467
16.893417
(18,72)
18
0.7176
0.5304
Cross-section fixed effects test equation:
Dependent Variable: E?
Method: Panel Least Squares
Date: 08/02/16 Time: 11:00
Sample: 2010 2014
Included observations: 5
Cross-sections included: 19
Total pool (balanced) observations: 95
Variable
Coefficient
Std. Error
t-Statistic
Prob.
P?
R?
H?
L?
C
-0.868882
3.465279
-8.483823
1.494424
313.9287
0.344639
1.379986
3.371956
0.595891
58.44645
-2.521138
2.511098
-2.515995
2.507880
5.371218
0.0135
0.0138
0.0136
0.0139
0.0000
R-squared
Adjusted R-squared
S.E. of regression
Sum squared resid
Log likelihood
F-statistic
Prob(F-statistic)
0.073336
0.032151
538.5235
26100676
-729.6699
1.780646
0.139631
Mean dependent var
S.D. dependent var
Akaike info criterion
Schwarz criterion
Hannan-Quinn criter.
Durbin-Watson stat
264.6842
547.3950
15.46674
15.60115
15.52105
1.400385
Uji Hausman
Correlated Random Effects - Hausman Test
Pool: POOL01
Test cross-section random effects
Test Summary
Cross-section random
Chi-Sq.
Statistic
Chi-Sq. d.f.
Prob.
12.548840
4
0.0137
** WARNING: estimated cross-section random effects variance is zero.
Universitas Sumatera Utara
Metode Cross Effect Model (CEM)
Dependent Variable: E?
Method: Pooled Least Squares
Date: 08/02/16 Time: 10:53
Sample: 2010 2014
Included observations: 5
Cross-sections included: 19
Total pool (balanced) observations: 95
Variable
Coefficient
Std. Error
t-Statistic
Prob.
P?
R?
H?
L?
C
-0.868882
3.465279
-8.483823
1.494424
313.9287
0.344639
1.379986
3.371956
0.595891
58.44645
-2.521138
2.511098
-2.515995
2.507880
5.371218
0.0135
0.0138
0.0136
0.0139
0.0000
R-squared
Adjusted R-squared
S.E. of regression
Sum squared resid
Log likelihood
F-statistic
Prob(F-statistic)
0.073336
0.032151
538.5235
26100676
-729.6699
1.780646
0.139631
Mean dependent var
S.D. dependent var
Akaike info criterion
Schwarz criterion
Hannan-Quinn criter.
Durbin-Watson stat
264.6842
547.3950
15.46674
15.60115
15.52105
1.400385
Universitas Sumatera Utara
Lampiran 1
Sampel Penelitian
Kabupaten/Kota
Kab. Asahan
Kab. Batu Bara
Kab. Dairi
Kab. Deli Serdang
Kab. Humbang Hasundutan
Kab. Labuhan Batu
Kab. Labuhanbatu Selatan
Kab. Labuhanbatu Utara
Kab. Langkat
Kab. Mandailing Natal
Kab. Nias
Kab. Nias Barat
Kab. Nias Selatan
Kab. Nias Utara
Kab. Padang Lawas
Kab. Padang Lawas Utara
Kab. Pakpak Bharat
Kab. Samosir
Kab. Serdang Bedagai
Kab. Simalungun
Kab. Tanah Karo
Kab. Tapanuli Selatan
Kab. Tapanuli Tengah
Kab. Tapanuli Utara
Kab. Toba Samosir
Kota Binjai
Kota Gunung Sitoli
Kota Medan
Kota Padang Sidempuan
Kota Pematang Siantar
Kota Sibolga
Kota Tanjung Balai
Kota Tebing Tinggi
Kriteria
1
2
√
√
x
x
√
√
√
√
√
√
√
√
x
x
x
x
√
√
√
√
x
x
√
√
x
x
x
x
x
x
x
x
x
x
√
√
x
x
√
√
√
√
√
√
x
x
√
√
√
√
x
x
x
x
√
√
√
√
√
√
√
√
√
√
√
√
Jumlah
Sampel 1
Sampel 2
Sampel 3
Sampel 4
Sampel 5
Sampel 6
Sampel 7
Sampel 8
Sampel 9
Sampel 10
Sampel 11
Sampel 12
Sampel 13
Sampel 14
Sampel 15
Sampel 16
Sampel 17
Sampel 18
Sampel 19
Sampel 20
Universitas Sumatera Utara
Lampiran 2
Kontribusi Pajak Daerah terhadap PAD
Nama
No. Kabupaten/Kota
1 Asahan
2 Dairi
3 Deli Serdang
4 Tanah Karo
5 Labuhan Batu
6 Langkat
7 Mandailing Natal
8 Simalungun
9 Tapanuli Selatan
10 Tapanuli Utara
11 Toba Samosir
12 Medan
13 Pematang Siantar
14 Sibolga
15 Tanjung Balai
16 Tebing Tinggi
17 Padang Sidempuan
18 Humbang Hasundutan
19 Samosir
20 Nias Barat
2010
34.80
14.93
65.97
39.29
31.62
51.82
26.87
35.57
21.13
21.50
28.47
52.32
45.62
17.60
20.87
22.10
33.37
20.65
31.32
15.32
2011
37.58
19.17
72.62
41.32
40.55
51.59
53.55
44.79
23.88
13.01
29.36
61.24
35.77
21.92
25.52
30.36
32.69
19.81
35.33
13.97
2012
39.25
22.94
71.63
41.32
40.55
26.79
19.53
37.04
19.87
14.98
29.36
61.24
35.77
14.82
25.52
30.36
32.69
12.58
35.33
13.97
2013
37.80
1598.02
77.13
39.06
57.21
42.25
49.02
33.09
13.99
15.87
21.15
73069.92
44452.87
20.92
20682.86
26.91
20.58
17.47
22.10
21.33
2014
26.70
13.71
69.65
39.56
33.24
34.46
14.18
45.73
14.32
17.72
21.89
77.02
330.71
13.02
25.03
26.51
17.40
16.45
16.55
19.67
Universitas Sumatera Utara
Lampiran 3
Kontribusi Retribusi Daerah terhadap PAD
Nama
No. Kabupaten/Kota
1 Asahan
2 Dairi
3 Deli Serdang
4 Tanah Karo
5 Labuhan Batu
6 Langkat
7 Mandailing Natal
8 Simalungun
9 Tapanuli Selatan
10 Tapanuli Utara
11 Toba Samosir
12 Medan
13 Pematang Siantar
14 Sibolga
15 Tanjung Balai
16 Tebing Tinggi
17 Padang Sidempuan
18 Humbang Hasundutan
19 Samosir
20 Nias Barat
2010
21.99
23.99
21.71
33.74
29.41
19.45
30.82
11.26
17.53
16.57
34.63
36.02
29.94
47.27
41.63
36.64
36.27
28.68
30.47
38.87
2011
18.85
23.48
18.26
26.61
26.33
16.06
16.68
12.49
8.53
46.78
30.04
23.79
41.23
37.65
36.05
16.46
31.08
22.19
26.91
16.35
2012
18.80
36.13
21.90
38.21
30.31
5.49
29.16
23.43
11.62
48.35
42.35
11.14
41.26
51.10
39.44
10.04
30.55
34.05
43.39
9.25
2013
15.99
4705.76
15.84
40.62
10.85
36.56
23.25
14.21
11.84
46.47
38.59
15624.66
35132.41
45.76
35982.19
11.30
48.37
30.05
35.24
6.81
2014
7.71
58.76
20.68
34.40
6.11
14.32
56.04
30.51
8.61
56.77
17.77
11.52
13.22
57.57
41.92
7.97
64.57
37.77
32.45
4.56
Universitas Sumatera Utara
Lampiran 4
Kontribusi Hasil Pengelolaan Kekayaan Daerah terhadap PAD
Nama
No. Kabupaten/Kota
1 Asahan
2 Dairi
3 Deli Serdang
4 Tanah Karo
5 Labuhan Batu
6 Langkat
7 Mandailing Natal
8 Simalungun
9 Tapanuli Selatan
10 Tapanuli Utara
11 Toba Samosir
12 Medan
13 Pematang Siantar
14 Sibolga
15 Tanjung Balai
16 Tebing Tinggi
17 Padang Sidempuan
18 Humbang Hasundutan
19 Samosir
20 Nias Barat
2010
19.83
13.55
8.51
7.57
27.98
11.86
21.95
22.28
58.08
25.98
19.56
1.62
14.39
19.06
11.79
19.61
22.83
26.11
4.28
0.00
2011
20.43
27.27
6.40
9.92
26.72
13.60
14.65
30.11
53.50
19.20
20.97
1.18
14.43
22.62
18.21
8.76
27.36
29.86
7.49
0.00
2012
17.48
24.77
4.59
7.66
19.97
3.16
20.75
20.87
57.51
19.30
15.96
0.85
18.56
20.21
17.28
25.33
13.56
19.43
8.91
0.00
2013
13.43
2087.12
4.25
5.83
22.10
7.08
14.20
14.27
65.75
18.96
15.48
787.92
11418.89
19.84
17216.16
17.85
0.02
20.20
6.05
0.00
2014
4.81
7.81
2.30
2.26
6.11
3.15
13.17
9.95
64.99
7.04
8.08
0.67
5.86
9.03
15.74
8.64
9.46
8.48
2.55
0.00
Universitas Sumatera Utara
Lampiran 5
Kontribusi Lain-lain PAD yang Sah terhadap PAD
No Nama
.
Kabupaten/Kota
1 Asahan
2 Dairi
3 Deli Serdang
4 Tanah Karo
5 Labuhan Batu
6 Langkat
7 Mandailing Natal
8 Simalungun
9 Tapanuli Selatan
10 Tapanuli Utara
11 Toba Samosir
12 Medan
13 Pematang Siantar
14 Sibolga
15 Tanjung Balai
16 Tebing Tinggi
17 Padang Sidempuan
18 Humbang Hasundutan
19 Samosir
20 Nias Barat
2010
23.38
47.53
3.81
19.40
10.99
16.86
20.36
30.89
3.26
35.96
17.33
10.04
10.06
16.07
25.71
21.65
7.53
24.57
33.94
45.82
2011
23.13
30.08
2.72
22.14
6.40
18.76
15.12
12.61
14.09
21.01
19.62
13.80
8.56
17.81
20.22
44.43
8.87
28.14
30.27
69.67
2012
24.46
16.16
1.88
12.81
21.51
64.55
30.56
18.65
10.99
17.37
20.29
10.25
6.77
13.87
16.66
46.65
11.92
33.94
26.71
71.28
2013
32.78
1589.14
2.78
144.96
9.85
14.11
13.53
38.43
8.42
18.70
24.78
10517.56
8997.39
13.48
26121.15
43.94
10.54
32.28
36.60
71.86
2014
60.78
19.72
7.37
23.78
54.54
48.07
16.62
13.82
12.08
18.47
52.26
10.79
48.62
20.38
17.31
56.88
8.57
37.30
48.45
75.77
Universitas Sumatera Utara
Lampiran 6
Rasio Desentralisasi Fiskal terhadap Kinerja Keuangan Pemerintah Daerah
No.
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
Nama
Kabupaten/Kota
Asahan
Dairi
Deli Serdang
Tanah Karo
Labuhan Batu
Langkat
Mandailing Natal
Simalungun
Tapanuli Selatan
Tapanuli Utara
Toba Samosir
Medan
Pematang Siantar
Sibolga
Tanjung Balai
Tebing Tinggi
Padang Sidempuan
Humbang Hasundutan
Samosir
Nias Barat
2010
2011
27.748096
25.376027
10.845471
21.125324
14.020983
31.718884
50.503448
21.445769
16.975229
36.521816
38.193413
3.514499
18.616056
19.549733
14.080281
13.194252
25.727037
40.843197
31.779884
115.730786
26.493810
31.099463
7.597881
18.387981
13.150400
32.094159
24.808638
25.352789
11.357875
18.750084
34.445526
2.760963
12.622215
17.815686
14.405154
12.562162
22.224801
36.083122
29.286874
98.688133
2012
2013
2014
27.437537
22.387316 16.256990
29.292814 2397.911630 14.318610
6.370246
6.384492 5.647122
18.267084
19.621463 13.864372
12.860421
16.620472 8.441407
10.666508
23.746433 15.602612
37.200586
18.272043 23.558956
22.770945
14.994350 17.060623
12.873289
11.703407 9.319879
21.328743
22.455522 13.708739
39.659941
36.215805 29.362505
2.612992 2716.322742 2.853199
13.406842 11914.551217 9.193069
15.404984
15.703458 9.849847
16.816936 17009.175533 16.432703
10.185672
11.207802 8.436143
22.879575
17.870107 12.004598
30.799570
35.604291 24.463773
25.643863
19.870748 13.173854
59.193343
45.167641 36.230563
Universitas Sumatera Utara
Lampiran 6
Rasio Kemandirian terhadap Kinerja Keuangan Pemerintah Daerah
No.
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
Nama
Kabupaten/Kota
Asahan
Dairi
Deli Serdang
Tanah Karo
Labuhan Batu
Langkat
Mandailing Natal
Simalungun
Tapanuli Selatan
Tapanuli Utara
Toba Samosir
Medan
Pematang Siantar
Sibolga
Tanjung Balai
Tebing Tinggi
Padang Sidempuan
Humbang Hasundutan
Samosir
Nias Barat
2010
2011
4.410998
4.838399
11.755929
5.721932
9.384536
3.650356
2.381356
5.880357
7.385681
3.465717
3.378023
45.733469
7.080595
5.666317
8.614967
9.693055
4.603240
2.963548
3.939211
1.064865
5.061548
3.983003
20.093084
6.860615
11.077179
3.719755
5.102138
5.134347
12.743379
7.383898
3.712934
69.955243
11.098349
7.445852
8.672919
10.768169
6.002977
3.439403
4.248597
1.140755
2012
2013
2014
5.039757 61.108577 99.573827
4.006910 49.976650
8.877506
23.515587 234.245559 284.576480
6.704623 65.821239
9.572403
10.051937 80.164449
1.713659
12.188107 53.127871 85.544827
3.405291 67.858544
5.476014
5.472794 87.493563
7.866854
9.226825 113.205707 14.071917
2.668280 29.764108
9.530963
3.313422 39.664805
4.469320
76.154262 80.074083 90.114869
8.917583 10.961678 15.612084
6.875768 75.863783 12.534309
6.622607
7.630886
7.903892
11.072270 124.451170 17.056683
4.830682 71.610987 11.083838
3.449221 33.973818
5.231879
3.957861 60.437646
9.240450
1.797892 23.783139
3.039028
Universitas Sumatera Utara
Lampiran 7
Rasio Efektivitas terhadap Kinerja Keuangan Pemerintah Daerah
No.
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
Nama
Kabupaten/Kota
Asahan
Dairi
Deli Serdang
Tanah Karo
Labuhan Batu
Langkat
Mandailing Natal
Simalungun
Tapanuli Selatan
Tapanuli Utara
Toba Samosir
Medan
Pematang Siantar
Sibolga
Tanjung Balai
Tebing Tinggi
Padang Sidempuan
Humbang Hasundutan
Samosir
Nias Barat
2010
2011
2012
2013
2014
12.926461 15.835071 1.188409 0.993586 1546.906347
8.788400 1.019676 0.008036 2199.903580
9.868519
59.968770 106.311062 0.765724 0.706125 765.681950
1.044738
1.135259 0.880768 0.962150 1082.717873
1.080598
1.041660 1.188783 0.748004 1287.596224
15.600502 17.175854 2.180201 0.949979 938.571413
5.883511 13.687642 0.472758 1.014167 882.384240
22.515226 21.155323 0.541550 1.536195 876.274627
15.172531 28.574742 1.002399 1.080105 1237.342231
7.678114 17.932947 2.378793 1.050188 1721.941404
1.173386 0.874653 1.041911 1107.482725
0.807142
1.199181 0.809985 0.000686 1000.000000
1.209757
1.026219 0.831485 0.000857 1565.172985
1.075718
7.521597 10.772447 1.265298 0.963084 1461.313916
1.223203 0.869630 0.000996 996.745057
1.366913
1.489205
1.169629 1.635523 1.466646 1569.491452
1.086600 1.020023 0.830200 1383.194289
0.901382
4.978717
6.399817 1.666041 1.159089 1093.926136
0.562686
0.690444 1.241533 1.332527 1962.645506
1.057035
1.432128 0.910128 0.880938 1029.805900
Universitas Sumatera Utara
Lampiran 8
Hasil Regresi Rasio Desentralisasi Fiskal
Uji Chow
Redundant Fixed Effects Tests
Pool: Untitled
Test cross-section fixed effects
Effects Test
Statistic
Cross-section F
Cross-section Chi-square
d.f.
Prob.
2.816198
50.635705
(18,72)
18
0.0010
0.0001
Cross-section fixed effects test equation:
Dependent Variable: D?
Method: Panel Least Squares
Date: 08/02/16 Time: 10:40
Sample: 2010 2014
Included observations: 5
Cross-sections included: 19
Total pool (balanced) observations: 95
Variable
Coefficient
Std. Error
t-Statistic
Prob.
P?
R?
H?
L?
C
0.022048
0.011281
0.912417
0.017200
6.726757
0.026961
0.107956
0.263788
0.046616
4.572257
0.817756
0.104494
3.458910
0.368966
1.471211
0.4157
0.9170
0.0008
0.7130
0.1447
R-squared
Adjusted R-squared
S.E. of regression
Sum squared resid
Log likelihood
F-statistic
Prob(F-statistic)
0.999629
0.999613
42.12861
159733.8
-487.6000
60678.31
0.000000
Mean dependent var
S.D. dependent var
Akaike info criterion
Schwarz criterion
Hannan-Quinn criter.
Durbin-Watson stat
377.0918
2141.117
10.37053
10.50494
10.42484
2.191422
Uji Hausman
Correlated Random Effects - Hausman Test
Pool: Untitled
Test cross-section random effects
Test Summary
Cross-section random
Chi-Sq.
Statistic
Chi-Sq. d.f.
Prob.
17.470057
4
0.0016
Universitas Sumatera Utara
Metode Model Efek Tetap (Fixed Effect Model)
Dependent Variable: D?
Method: Pooled Least Squares
Date: 08/02/16 Time: 10:40
Sample: 2010 2014
Included observations: 5
Cross-sections included: 19
Total pool (balanced) observations: 95
Variable
Coefficient
Std. Error
t-Statistic
Prob.
P?
R?
H?
L?
C
Fixed Effects (Cross)
_ASAHAN--C
_DAIRI--C
_DELISERDANG--C
_TANAHKARO--C
_LABUHANBATU--C
_LANGKAT--C
_MANDAILINGNATAL-C
_SIMALUNGUN--C
_TAPANULISELATAN-C
_TAPANULIUTARA--C
_TOBASAMOSIR--C
_MEDAN--C
_PEMATANGSIANTAR-C
_SIBOLGA--C
_TANJUNGBALAI--C
_PADANGSIDEMPUAN-C
_HUMBANGHASUNDU
TAN--C
_SAMOSIR--C
_NIASBARAT--C
0.181386
-0.626305
2.472536
-0.258884
-0.660368
0.041031
0.164284
0.401845
0.071179
4.207224
4.420676
-3.812326
6.152953
-3.637056
-0.156961
0.0000
0.0003
0.0000
0.0005
0.8757
-0.286304
66.75487
-4.520280
28.50034
-26.31270
16.62063
8.229821
-16.90114
-128.7318
8.157973
19.34502
8.989772
-21.43300
2.445202
0.023274
-11.43884
8.493479
6.821226
35.24241
Effects Specification
Cross-section fixed (dummy variables)
R-squared
Adjusted R-squared
S.E. of regression
Sum squared resid
Log likelihood
F-statistic
Prob(F-statistic)
0.999782
0.999716
36.08203
93737.75
-462.2822
15042.14
0.000000
Mean dependent var
S.D. dependent var
Akaike info criterion
Schwarz criterion
Hannan-Quinn criter.
Durbin-Watson stat
377.0918
2141.117
10.21647
10.83477
10.46631
2.657328
Universitas Sumatera Utara
Lampiran 9
Hasil Regresi Rasio Kemandirian
Uji Chow
Redundant Fixed Effects Tests
Pool: POOL01
Test cross-section fixed effects
Effects Test
Statistic
Cross-section F
Cross-section Chi-square
d.f.
Prob.
1.740680
34.321913
(18,72)
18
0.0515
0.0115
Cross-section fixed effects test equation:
Dependent Variable: K?
Method: Panel Least Squares
Date: 07/28/16 Time: 15:58
Sample: 2010 2014
Included observations: 5
Cross-sections included: 19
Total pool (balanced) observations: 95
Variable
Coefficient
Std. Error
t-Statistic
Prob.
P?
R?
H?
L?
C
-0.001311
0.007167
-0.022109
0.005024
27.44554
0.029332
0.117449
0.286983
0.050716
4.974300
-0.044707
0.061023
-0.077039
0.099063
5.517467
0.9644
0.9515
0.9388
0.9213
0.0000
R-squared
Adjusted R-squared
S.E. of regression
Sum squared resid
Log likelihood
F-statistic
Prob(F-statistic)
0.016909
-0.026784
45.83301
189059.9
-495.6064
0.386987
0.817442
Mean dependent var
S.D. dependent var
Akaike info criterion
Schwarz criterion
Hannan-Quinn criter.
Durbin-Watson stat
27.49486
45.23127
10.53908
10.67350
10.59340
1.170975
Uji Hausman
Correlated Random Effects - Hausman Test
Pool: POOL01
Test cross-section random effects
Test Summary
Cross-section random
Chi-Sq.
Statistic
Chi-Sq. d.f.
Prob.
4.250241
4
0.3732
Universitas Sumatera Utara
Metode Random Effect Model (REM)
Dependent Variable: K?
Method: Pooled EGLS (Cross-section random effects)
Date: 07/28/16 Time: 16:30
Sample: 2010 2014
Included observations: 5
Cross-sections included: 19
Total pool (balanced) observations: 95
Swamy and Arora estimator of component variances
Variable
Coefficient
Std. Error
t-Statistic
Prob.
P?
R?
H?
L?
C
Random Effects (Cross)
_ASAHAN--C
_DAIRI--C
_DELISERDANG--C
_TANAHKARO--C
_LABUHANBATU--C
_LANGKAT--C
_MANDAILINGNATAL-C
_SIMALUNGUN--C
_TAPANULISELATAN-C
_TAPANULIUTARA--C
_TOBASAMOSIR--C
_MEDAN--C
_PEMATANGSIANTAR-C
_SIBOLGA--C
_TANJUNGBALAI--C
_PADANGSIDEMPUAN-C
_HUMBANGHASUNDU
TAN--C
_SAMOSIR--C
_NIASBARAT--C
-0.007464
0.031231
-0.079214
0.014686
27.70970
0.032573
0.130424
0.318813
0.056390
6.070336
-0.229146
0.239458
-0.248464
0.260435
4.564772
0.8193
0.8113
0.8043
0.7951
0.0000
3.363164
-5.151772
37.72363
-4.181011
-1.832157
1.644468
-4.547268
-1.904632
3.452655
-7.449347
-7.231178
16.21411
-6.505129
-2.674827
-7.662982
3.120616
-3.528471
-7.566999
-5.282873
Effects Specification
S.D.
Cross-section random
Idiosyncratic random
16.66902
42.77419
Rho
0.1318
0.8682
Weighted Statistics
R-squared
Adjusted R-squared
S.E. of regression
F-statistic
Prob(F-statistic)
0.008324
-0.035750
42.83361
0.188871
0.943646
Mean dependent var
S.D. dependent var
Sum squared resid
Durbin-Watson stat
20.72902
42.08790
165124.6
1.315799
Universitas Sumatera Utara
Unweighted Statistics
R-squared
Sum squared resid
0.014449
189532.9
Mean dependent var
Durbin-Watson stat
27.49486
1.146349
Universitas Sumatera Utara
Lampiran 10
Hasil Regresi Rasio Efektivitas
Uji Chow
Redundant Fixed Effects Tests
Pool: POOL01
Test cross-section fixed effects
Effects Test
Statistic
Cross-section F
Cross-section Chi-square
d.f.
Prob.
0.778467
16.893417
(18,72)
18
0.7176
0.5304
Cross-section fixed effects test equation:
Dependent Variable: E?
Method: Panel Least Squares
Date: 08/02/16 Time: 11:00
Sample: 2010 2014
Included observations: 5
Cross-sections included: 19
Total pool (balanced) observations: 95
Variable
Coefficient
Std. Error
t-Statistic
Prob.
P?
R?
H?
L?
C
-0.868882
3.465279
-8.483823
1.494424
313.9287
0.344639
1.379986
3.371956
0.595891
58.44645
-2.521138
2.511098
-2.515995
2.507880
5.371218
0.0135
0.0138
0.0136
0.0139
0.0000
R-squared
Adjusted R-squared
S.E. of regression
Sum squared resid
Log likelihood
F-statistic
Prob(F-statistic)
0.073336
0.032151
538.5235
26100676
-729.6699
1.780646
0.139631
Mean dependent var
S.D. dependent var
Akaike info criterion
Schwarz criterion
Hannan-Quinn criter.
Durbin-Watson stat
264.6842
547.3950
15.46674
15.60115
15.52105
1.400385
Uji Hausman
Correlated Random Effects - Hausman Test
Pool: POOL01
Test cross-section random effects
Test Summary
Cross-section random
Chi-Sq.
Statistic
Chi-Sq. d.f.
Prob.
12.548840
4
0.0137
** WARNING: estimated cross-section random effects variance is zero.
Universitas Sumatera Utara
Metode Cross Effect Model (CEM)
Dependent Variable: E?
Method: Pooled Least Squares
Date: 08/02/16 Time: 10:53
Sample: 2010 2014
Included observations: 5
Cross-sections included: 19
Total pool (balanced) observations: 95
Variable
Coefficient
Std. Error
t-Statistic
Prob.
P?
R?
H?
L?
C
-0.868882
3.465279
-8.483823
1.494424
313.9287
0.344639
1.379986
3.371956
0.595891
58.44645
-2.521138
2.511098
-2.515995
2.507880
5.371218
0.0135
0.0138
0.0136
0.0139
0.0000
R-squared
Adjusted R-squared
S.E. of regression
Sum squared resid
Log likelihood
F-statistic
Prob(F-statistic)
0.073336
0.032151
538.5235
26100676
-729.6699
1.780646
0.139631
Mean dependent var
S.D. dependent var
Akaike info criterion
Schwarz criterion
Hannan-Quinn criter.
Durbin-Watson stat
264.6842
547.3950
15.46674
15.60115
15.52105
1.400385
Universitas Sumatera Utara