LAMPIRAN EGA TRI HANDOYO

  LAMPIRAN

  Lampiran 1 Daftar sampel Kabupaten/Kota di Jawa Tengah No Kabupaten/Kota

  27 Kota Pekalongan

  21 Kab Purbalingga

  22 Kota Magelang

  23 Kab Magelang

  24 Kab Purworejo

  25 Kab Temanggung

  26 Kab Wonosobo

  28 Kab Pekalongan

  19 Kab Kebumen

  29 Kab Banyumas

  30 Kab Batang

  31 Kab Kendal

  32 Kota Tegal

  33 Kab Tegal

  34 Kab Brebes

  20 Kab Cilacap

  18 Kab Banjarnegara

  1 Kota Semarang

  8 Kab Rembang

  2 Kab Semarang

  3 Kota Salatiga

  4 Kab Pati

  5 Kab Demak

  6 Kab Kudus

  7 Kab Jepara

  9 Kota Surakarta

  17 Kab Sragen

  10 Kab Boyolali

  11 Kab Klaten

  12 Kab Sukoharjo

  13 Kab Wonogiri

  14 Kab Blora

  15 Kab Grobogan

  16 Kab Karanganyar

  35 Kab Pemalang

  Lampiran 2 Data untuk perhitungan Kinerja Keuangan yang diproksikan dengan Rasio Efisiensi KK = Total Realisasi Pengeluran / Total Realisasi Peneriman (Y) No Nama Tahun Pengeluaran (Rp) Penerimaan (Rp) Kinerja Keuangan

  1 Kota Semarang 2014 3.005.528.218.431 4.078.737.063.407 0,737 2015 3.242.546.970.875 4.436.895.621.555 0,731 2016 3.932.350.098.144 5.297.500.446.163 0,742

  2 Kab Semarang 2014 1.514.551.223.479 1.681.541.886.226 0,901 2015 1.673.925.576.886 1.861.662.058.076 0,899 2016 2.013.644.784.473 2.165.874.498.317 0,930

  3 Kota Salatiga 2014 650.671.892.695 924.980.506.041 0,703 2015 688.431.916.498 688.431.916.498 1,000 2016 951.249.517.133 1.216.699.358.958 0,782

  4 Kab Pati 2014 2.103.590.579.817 2.189.494.031.379 0,961 2015 2.437.296.374.025 2.500.728.016.411 0,975 2016 2.612.690.264.240 2.791.172.206.948 0,936

  5 Kab Demak 2014 1.567.782.574.829 1.799.198.399.739 0,871 2015 1.810.583.338.768 2.018.199.331.445 0,897 2016 2.093.152.315.666 2.160.093.672.941 0,969

  6 Kab Kudus 2014 1.514.382.371.704 1.934.884.872.825 0,783 2015 1.731.294.448.484 2.177.454.116.548 0,795 2016 2.145.179.312.771 2.327.213.609.081 0,922

  7 Kab Jepara 2014 1.515.125.190.536 1.740.163.428.495 0,871 2015 1.864.005.588.279 2.156.156.431.387 0,865 2016 2.174.457.847.765 2.398.399.540.710 0,907

  8 Kab Rembang 2014 1.287.071.097.402 1.496.654.625.467 0,860 2015 1.221.928.351.211 1.618.536.225.016 0,755 Lanjutan

  Data untuk perhitungan Kinerja Keuangan yang diproksikan dengan Rasio Efisiensi KK = Total Realisasi Pengeluran / Total Realisasi Peneriman (Y) No Nama Tahun Pengeluaran (Rp) Penerimaan (Rp) Kinerja Keuangan

  8 Kab Rembang 2016 1.746.600.807.351 1.961.476.713.761 0,890

  9 Kota Surakarta 2014 1.504.513.590.685 1.692.022.710.955 0,889 2015 1.537.306.643.732 1.759.494.093.336 0,874 2016 1.698.027.699.993 1.928.660.710.029 0,880

  10 Kab Boyolali 2014 1.629.369.104.412 1.792.170.695.153 0,909 2015 2.146.297.460.541 2.099.852.367.248 0,888 2016 1.759.276.307.198 2.229.596.617.099 0,789

  11 Kab Klaten 2014 1.899.034.308.610 2.185.590.220.518 0,869 2015 2.082.645.996.047 2.488.945.859.940 0,837 2016 2.290.634.771.499 2.664.866.726.185 0,860

  12 Kab Sukoharjo 2014 1.541.270.000.692 1.778.529.385.142 0,867 2015 1.655.054.819.550 2.020.365.748.912 0,819 2016 2.008.586.152.477 2.298.207.505.186 0,874

  13 Kab Wonogiri 2014 1.666.835.938.799 1.891.792.246.215 0,881 2015 1.887.316.219.839 2.792.497.213.986 0,676 2016 2.145.809.652.036 2.342.273.121.305 0,916

  14 Kab Blora 2014 1.473.878.709.106 1.637.166.491.597 0,900 2015 1.673.038.597.576 1.812.356.086.416 0,923 2016 1.954.049.454.287 1.997.697.680.077 0,978

  15 Kab Grobogan 2014 1.667.487.720.142 1.877.093.462.573 0,888 2015 1.991.205.168.246 2.248.620.169.687 0,886 2016 2.341.944.487.105 2.461.811.952.012 0,951 Lanjutan

  Data untuk perhitungan Kinerja Keuangan yang diproksikan dengan Rasio Efisiensi KK = Total Realisasi Pengeluran / Total Realisasi Peneriman (Y) No Nama Tahun Pengeluaran (Rp) Penerimaan (Rp) Kinerja Keuangan

  16 Kab Karanganyar 2014 1.618.297.644.016 1.878.127.417.822 0,862

  2015 1.782.444.203.663 2.097.064.485.976 0,850 2016 2.112.207.103.500 2.326.955.347.993 0,908

  17 Kab Sragen 2014 1.740.354.493.071 1.984.571.284.685 0,877 2015 1.906.501.082.906 2.280.332.788.806 0,836 2016 2.121.042.412.523 2.327.880.098.387 0,911

  18 Kab Banjarnegara 2014 1.356.756.458.355 1.673.744.337.292 0,811

  2015 1.622.288.411.738 1.622.288.411.738 1,000 2016 2.040.995.464.152 2.236.486.668.469 0,913

  19 Kab Kebumen 2014 1.917.601.957.288 2.154.579.562.769 0,890 2015 2.293.114.998.990 2.326.427.364.576 0,986 2016 2.718.959.847.131 2.879.872.252.620 0,944

  20 Kab Cilacap 2014 2.211.628.452.802 2.709.950.465.749 0,816 2015 2.667.830.078.070 3.235.546.750.937 0,825 2016 3.163.325.840.872 3.363.727.017.521 0,940

  21 Kab Purbalingga 2014 1.275.611.352.648 1.478.794.962.289 0,863

  2015 1.501.293.768.916 1.765.720.988.392 0,850 2016 1.850.432.716.580 2.010.676.327.613 0,920

  22 Kota Magelang 2014 689.839.006.407 845.558.260.515 0,816 2015 742.874.437.750 944.101.532.615 0,787 2016 878.946.130.603 1.041.291.030.555 0,844 Lanjutan

  Data untuk perhitungan Kinerja Keuangan yang diproksikan dengan Rasio Efisiensi KK = Total Realisasi Pengeluran / Total Realisasi Peneriman (Y) No Nama Tahun Pengeluaran (Rp) Penerimaan (Rp) Kinerja Keuangan

  23 Kab Magelang 2014 1.710.855.222.422 2.084.774.335.279 0,821 2015 1.827.316.111.600 2.320.119.821.868 0,788 2016 2.491.138.101.523 2.583.711.600.110 0,964

  24 Kab Purworejo 2014 1.458.559.355.223 1.667.675.122.584 0,875 2015 1.815.219.732.091 2.059.545.311.093 0,881 2016 1.972.159.503.754 2.311.867.913.626 0,853

  25 Kab Temanggung 2014 1.179.953.529.257 1.372.335.673.620 0,860

  2015 1.533.933.483.922 1.722.243.337.388 0,891 2016 1.798.956.284.467 1.910.237.785.583 0,942

  26 Kab Wonosobo 2014 1.246.587.609.367 1.574.354.426.829 0,792 2015 1.536.216.029.424 1.774.225.524.550 0,866 2016 1.635.170.710.460 1.813.706.705.636 0,902

  27 Kota Pekalongan 2014 751.566.011.264 852.936.107.940 0,881

  2015 803.990.896.689 922.476.712.061 0,872 2016 879.583.083.854 976.171.982.463 0,901

  28 Kab Pekalongan 2014 803.990.896.689 1.546.716.071.864 0,907

  2015 1.613.139.098.663 1.841.746.069.764 0,876 2016 1.811.989.399.395 2.015.975.574.333 0,900

  29 Kab Banyumas 2014 1.246.587.609.367 1.306.866.545.829 0,954 2015 1.912.216.029.423 1.774.225.524.550 1,078 2016 2.924.937.581.862 3.314.674.252.555 0,882 Lanjutan

  Data untuk perhitungan Kinerja Keuangan yang diproksikan dengan Rasio Efisiensi KK = Total Realisasi Pengeluran / Total Realisasi Peneriman (Y) No Nama Tahun Pengeluaran (Rp) Penerimaan (Rp) Kinerja Keuangan

  30 Kab Batang 2014 1.220.425.262.520 1.357.910.649.080 0,899 2015 1.373.792.208.229 1.533.740.627.261 0,896 2016 1.564.866.667.771 1.658.562.513.125 0,943

  31 Kab Kendal 2014 1.567.847.080.767 1.788.407.581.822 0,877 2015 1.918.773.335.619 2.093.900.132.386 0,916 2016 1.970.069.991.153 2.267.195.246.064 0,869

  32 Kota Tegal 2014 784.603.992.462 945.569.657.493 0,830 2015 966.730.531.245 1.108.432.286.484 0,872 2016 1.079.893.051.524 1.192.825.221.244 0,905

  33 Kab Tegal 2014 1.731.080.779.423 1.994.456.013.894 0,868 2015 1.743.294.654.489 2.360.544.298.148 0,739 2016 2.454.689.524.079 2.574.359.724.332 0,953

  34 Kab Brebes 2014 1.973.087.439.501 2.425.062.660.575 0,814 2015 2.399.647.921.588 2.869.251.391.490 0,836 2016 2.955.920.910.421 3.041.990.836.131 0,972

  35 Kab Pemalang 2014 1.634.477.803.672 1.886.225.889.112 0,866 2015 1.796.840.545.527 2.238.905.576.243 0,803 2016 2.210.990.362.514 2.377.457.065.450 0,930

  Lampiran 3 Data Belanja Modal dan Kinerja Keuangan No Kabupaten/Kota TAHUN BM KK

  8 Kab Rembang 2014 151,454,913,762 0.86 2015 51,980,727,019 0.755

  11 Kab Klaten 2014 268,557,035,809 0.869 2015 306,072,310,863 0.837 2016 220,759,237,283

  10 Kab Boyolali 2014 303,852,817,878 0.909 2015 310,174,365,196 0.888 2016 373,915,606,382 0.789

  0.88

  9 Kota Surakarta 2014 286,491,756,994 0.889 2015 235,829,590,702 0.874 2016 307,534,354,570

  0.89

  2016 345,545,721,301

  7 Kab Jepara 2014 188,924,407,454 0.871 2015 330,419,498,662 0.865 2016 397,078,618,167 0.907

  1 Kota Semarang 2014 800,181,230,907 0.737 2015 726,139,722,089 0.731 2016 1,026,716,904,816 0.742

  6 Kab Kudus 2014 256,850,820,705 0.783 2015 451,330,309,179 0.795 2016 678,205,766,264 0.922

  5 Kab Demak 2014 540,353,998,879 0.871 2015 549,774,746,448 0.897 2016 635,402,747,952 0.969

  4 Kab Pati 2014 224,653,195,934 0.961 2015 279,135,035,536 0.975 2016 419,719,878,687 0.936

  1 2016 267,294,856,864 0.782

  3 Kota Salatiga 2014 120,272,968,726 0.703 2015 107,149,176,492

  0.93

  2 Kab Semarang 2014 272,265,415,043 0.901 2015 229,910,573,491 0.899 2016 381,464,589,453

  0.86 Lanjutan

  Data Belanja Modal dan Kinerja Keuangan No Kabupaten/Kota TAHUN BM KK

  1 2016 487,535,630,129 0.913

  0.92

  0.85 2016 299,154,094,460

  21 Kab Purbalingga 2014 112,249,667,286 0.863 2015 170,645,780,046

  0.94

  20 Kab Cilacap 2014 414,435,433,036 0.816 2015 582,530,966,205 0.825 2016 843,986,253,460

  2016 649,703,102,744 0.944

  19 Kab Kebumen 2014 456,778,357,808 0.89 2015 468,153,450,416 0.986

  18 Kab Banjarnegara 2014 206,495,161,625 0.811 2015 329,811,474,920

  12 Kab Sukoharjo 2014 197,957,953,910 0.867 2015 265,948,514,720 0.819 2016 327,611,459,445 0.874

  17 Kab Sragen 2014 267,219,055,054 0.877 2015 324,140,892,998 0.836 2016 325,396,924,022 0.911

  0.85 2016 382,070,380,920 0.908

  16 Kab Karanganyar 2014 223,287,900,900 0.862 2015 241,652,801,331

  15 Kab Grobogan 2014 300,522,182,667 0.888 2015 294,827,977,086 0.886 2016 494,821,083,320 0.951

  2016 434,953,823,988 0.978

  14 Kab Blora 2014 335,136,756,246 0.9 2015 326,177,548,362 0.923

  13 Kab Wonogiri 2014 223,887,556,535 0.881 2015 311,990,827,171 0.676 2016 404,553,582,240 0.916

  22 Kota Magelang 2014 127,624,029,216 0.816 2015 141,308,934,005 0.787 2016 221,924,457,916 0.844 Lanjutan

  Data Belanja Modal dan Kinerja Keuangan No Kabupaten/Kota TAHUN BM KK

  23 Kab Magelang 2014 319,022,187,365 0.821 2015 253,851,809,161 0.788 2016 353,167,692,583 0.964

  24 Kab Purworejo 2014 216,762,938,712 0.875 2015 252,290,086,056 0.881 2016 274,262,561,414 0.853

  25 Kab Temanggung 2014 198,451,766,079 0.86 2015 320,338,494,109 0.891

  2016 398,487,295,909 0.942

  26 Kab Wonosobo 2014 206,098,010,151 0.792 2015 257,421,064,913 0.866 2016 276,909,650,835 0.902

  27 Kota Pekalongan 2014 159,183,156,133 0.881 2015 157,668,840,341 0.872 2016 201,951,325,331 0.901

  28 Kab Pekalongan 2014 178,872,466,874 0.907 2015 190,291,494,232 0.876 2016 237,938,808,969

  0.9

  29 Kab Banyumas 2014 360,164,898,641 0.954 2015 362,744,753,623 1.078 2016 400,832,864,576 0.882

  30 Kab Batang 2014 157,304,196,255 0.899 2015 193,435,878,499 0.896 2016 223,872,059,440 0.943

  31 Kab Kendal 2014 261,586,075,722 0.877 2015 282,090,070,438 0.916 2016 329,821,433,534 0.869

  32 Kota Tegal 2014 115,598,831,594 0.83 2015 207,499,062,149 0.872

  2016 248,511,286,786 0.905

  33 Kab Tegal 2014 226,087,648,919 0.868 2015 255,207,688,302 0.739 2016 516,642,310,814 0.953 Lanjutan

  Data Belanja Modal dan Kinerja Keuangan No Kabupaten/Kota TAHUN BM KK

  34 Kab Brebes 2014 282,972,400,128 0.814 2015 496,584,321,351 0.836 2016 784,627,878,376 0.972

  35 Kab Pemalang 2014 164,388,705,445 0.866 2015 267,766,979,163 0.803 2016 246,080,497,261

  0.93

  Lampiran 4 Data Ukuruan Pemerintah Daerah dan Kinerja Keuangan No Kabupaten/Kota TAHUN UPD KK

  8 Kab Rembang 2014 1,450,840,887,158 0.86 2015 1,632,557,326,614 0.755

  11 Kab Klaten 2014 6,530,263,722,711 0.869 2015 2,912,320,354,217 0.837 2016 3,483,587,981,231

  10 Kab Boyolali 2014 2,938,810,770,336 0.909 2015 2,362,547,346,330 0.888 2016 2,611,631,303,909 0.789

  0.88

  9 Kota Surakarta 2014 6,724,390,955,813 0.889 2015 7,058,634,910,205 0.874 2016 6,730,489,559,718

  0.89

  2016 1,799,809,861,545

  7 Kab Jepara 2014 4,652,974,520,715 0.871 2015 5,227,429,224,883 0.865 2016 5,184,523,020,253 0.907

  1 Kota Semarang 2014 15,174,527,757,784 0.737 2015 23,210,940,494,528 0.731 2016 28,793,140,180,037 0.742

  6 Kab Kudus 2014 2,703,234,489,325 0.783 2015 3,164,989,044,015 0.795 2016 3,490,967,658,002 0.922

  5 Kab Demak 2014 2,460,532,919,392 0.871 2015 2,797,430,244,006 0.897 2016 3,345,653,792,396 0.969

  4 Kab Pati 2014 1,666,553,040,774 0.961 2015 4,058,238,306,204 0.975 2016 5,620,068,520,754 0.936

  1 2016 2,036,676,185,727 0.782

  3 Kota Salatiga 2014 1,579,285,672,765 0.703 2015 1,695,025,718,315

  0.93

  2 Kab Semarang 2014 2,433,852,296,610 0.901 2015 2,614,285,239,519 0.899 2016 2,759,751,487,194

  0.86 Lanjutan

  Data Ukuruan Pemerintah Daerah dan Kinerja Keuangan No Kabupaten/Kota TAHUN UPD KK

  1 2016 3,764,999,667,285 0.913

  0.92

  0.85 2016 2,267,477,749,800

  21 Kab Purbalingga 2014 1,616,399,279,547 0.863 2015 1,947,434,687,329

  0.94

  20 Kab Cilacap 2014 3,617,353,666,059 0.816 2015 4,101,272,249,790 0.825 2016 4,019,210,952,136

  2016 4,090,343,910,748 0.944

  19 Kab Kebumen 2014 3,058,190,295,413 0.89 2015 3,910,364,384,327 0.986

  18 Kab Banjarnegara 2014 3,172,923,089,317 0.811 2015 3,773,105,046,826

  12 Kab Sukoharjo 2014 2,258,238,959,021 0.867 2015 3,551,142,341,578 0.819 2016 4,110,568,092,019 0.874

  17 Kab Sragen 2014 2,684,376,923,429 0.877 2015 2,351,849,252,835 0.836 2016 2,666,942,953,071 0.911

  0.85 2016 2,785,959,656,094 0.908

  16 Kab Karanganyar 2014 2,386,386,692,836 0.862 2015 2,639,214,244,404

  15 Kab Grobogan 2014 1,670,771,630,566 0.888 2015 2,110,181,560,904 0.886 2016 2,578,827,973,057 0.951

  2016 2,324,010,734,307 0.978

  14 Kab Blora 2014 2,748,176,930,593 0.9 2015 2,200,545,645,447 0.923

  13 Kab Wonogiri 2014 3,289,682,423,460 0.881 2015 2,773,957,987,499 0.676 2016 3,006,724,087,436 0.916

  22 Kota Magelang 2014 2,457,297,212,069 0.816 2015 2,573,083,505,299 0.787 2016 2,920,893,584,607 0.844 Lanjutan

  Data Ukuruan Pemerintah Daerah dan Kinerja Keuangan No Kabupaten/Kota TAHUN UPD KK

  23 Kab Magelang 2014 2,999,462,420,002 0.821 2015 2,889,293,466,866 0.788 2016 4,112,507,626,239 0.964

  24 Kab Purworejo 2014 1,737,901,463,259 0.875 2015 1,988,247,880,169 0.881 2016 2,415,635,223,397 0.853

  25 Kab Temanggung 2014 2,186,321,514,985 0.86 2015 2,608,342,350,120 0.891

  2016 2,765,376,607,594 0.942

  26 Kab Wonosobo 2014 1,461,802,117,396 0.792 2015 1,618,325,931,484 0.866 2016 2,403,339,743,555 0.902

  27 Kota Pekalongan 2014 2,407,136,096,141 0.881 2015 1,893,808,840,397 0.872 2016 2,177,047,983,430 0.901

  28 Kab Pekalongan 2014 2,745,266,615,289 0.907 2015 2,176,088,770,014 0.876 2016 2,166,875,317,645

  0.9

  29 Kab Banyumas 2014 4,574,530,498,774 0.954 2015 4,996,293,115,180 1.078 2016 5,128,213,981,696 0.882

  30 Kab Batang 2014 1,882,771,195,859 0.899 2015 2,125,178,027,710 0.896 2016 2,340,793,700,282 0.943

  31 Kab Kendal 2014 3,253,883,143,115 0.877 2015 2,556,670,403,771 0.916 2016 3,246,084,965,821 0.869

  32 Kota Tegal 2014 1,615,611,729,030 0.83 2015 1,830,740,165,647 0.872

  2016 2,077,720,243,078 0.905

  33 Kab Tegal 2014 1,837,393,155,150 0.868 2015 2,258,256,911,143 0.739 2016 2,795,204,576,013 0.953 Lanjutan

  Data Ukuruan Pemerintah Daerah dan Kinerja Keuangan No Kabupaten/Kota TAHUN UPD KK

  34 Kab Brebes 2014 3,101,580,047,657 0.814 2015 2,504,881,095,295 0.836 2016 2,792,866,204,611 0.972

  35 Kab Pemalang 2014 2,331,851,529,096 0.866 2015 2,711,293,161,540 0.803 2016 2,973,662,409,896

  0.93

  Lampiran 5 Data Intergovernmental Revenue dan Kinerja Keuangan No Kabupaten/Kota TAHUN

IR KK

  2 Kab Semarang 2014 955,995,669,272 0.901 2015 952,250,967,517 0.899 2016 1,325,779,762,120

  2016 935,943,695,312

  0.86

  11 Kab Klaten 2014 1,250,626,353,033 0.869 2015 1,279,990,558,283 0.837 2016 1,573,615,108,481

  10 Kab Boyolali 2014 1,060,318,727,801 0.909 2015 1,092,341,267,915 0.888 2016 1,358,444,509,320 0.789

  0.88

  9 Kota Surakarta 2014 797,295,017,689 0.889 2015 755,807,593,527 0.874 2016 1,103,859,741,264

  0.89

  8 Kab Rembang 2014 775,863,183,184 0.86 2015 852,722,349,235 0.755

  0.93

  1 Kota Semarang 2014 1,274,767,390,279 0.737 2015 1,270,371,271,674 0.731 2016 1,644,277,729,716 0.742

  6 Kab Kudus 2014 1,012,351,534,176 0.783 2015 1,033,505,128,258 0.795 2016 1,290,967,072,066 0.922

  5 Kab Demak 2014 921,597,462,748 0.871 2015 975,938,125,922 0.897 2016 1,266,900,747,202 0.969

  4 Kab Pati 2014 1,163,930,993,710 0.961 2015 1,214,974,988,666 0.975 2016 1,579,434,897,397 0.936

  1 2016 569,849,837,883 0.782

  3 Kota Salatiga 2014 449,752,498,951 0.703 2015 455,982,623,940

  7 Kab Jepara 2014 1,012,160,578,239 0.871 2015 1,105,250,447,896 0.865 2016 1,381,767,864,215 0.907 Lanjutan

  Data Intergovernmental Revenue dan Kinerja Keuangan No Kabupaten/Kota TAHUN

IR KK

  13 Kab Wonogiri 2014 1,088,639,228,342 0.881 2015 1,146,100,682,063 0.676 2016 1,470,168,336,258 0.916

  2016 1,779,771,732,786 0.944

  22 Kota Magelang 2014 459,785,205,171 0.816 2015 462,804,716,465 0.787 2016 567,636,707,545 0.844

  0.92

  0.85 2016 1,177,113,338,860

  21 Kab Purbalingga 2014 868,377,042,877 0.863 2015 901,365,883,755

  0.94

  20 Kab Cilacap 2014 1,467,806,399,255 0.816 2015 1,562,967,743,187 0.825 2016 1,941,145,933,885

  19 Kab Kebumen 2014 1,233,776,681,950 0.89 2015 1,343,315,952,370 0.986

  14 Kab Blora 2014 974,574,108,181 0.9 2015 1,039,938,038,700 0.923

  12 Kab Sukoharjo 2014 907,271,953,411 0.867 2015 945,860,061,914 0.819 2016 1,245,735,300,905 0.874

  18 Kab Banjarnegara 2014 915,782,706,561 0.811 2015 1,023,677,501,207 Lanjutan

  17 Kab Sragen 2014 1,051,509,847,538 0.877 2015 1,154,055,980,941 0.836 2016 1,442,580,724,671 0.911

  0.85 2016 1,390,153,333,367 0.908

  16 Kab Karanganyar 2014 955,829,230,444 0.862 2015 1,031,780,509,616

  15 Kab Grobogan 2014 1,130,745,214,336 0.888 2015 1,186,214,542,310 0.886 2016 1,705,546,807,799 0.951

  2016 1,331,611,361,558 0.978

  1 2016 1,264,069,069,612 0.913

  Data Intergovernmental Revenue dan Kinerja Keuangan No Kabupaten/Kota TAHUN

IR KK

  23 Kab Magelang 2014 1,047,440,614,157 0.821 2015 1,080,097,852,660 0.788 2016 1,213,326,731,419 0.964

  24 Kab Purworejo 2014 938,015,385,581 0.875 2015 986,541,786,903 0.881 2016 1,315,706,156,856 0.853

  25 Kab Temanggung 2014 163,166,074,000 0.86 2015 255,587,668,500 0.891

  2016 203,284,958,000 0.942

  26 Kab Wonosobo 2014 824,656,337,009 0.792 2015 836,382,532,154 0.866 2016 1,079,170,500,015 0.902

  27 Kota Pekalongan 2014 475,269,482,764 0.881 2015 491,178,295,665 0.872 2016 598,621,163,830 0.901

  28 Kab Pekalongan 2014 920,665,342,098 0.907 2015 978,154,337,307 0.876 2016 1,182,370,555,011 Lanjutan

  0.9

  29 Kab Banyumas 2014 1,358,535,407,338 0.954 2015 1,411,687,077,480 1.078 2016 1,869,097,347,790 0.882

  30 Kab Batang 2014 766,582,242,761 0.899 2015 814,899,907,343 0.896 2016 1,031,465,973,389 0.943

  31 Kab Kendal 2014 964,405,138,040 0.877 2015 996,572,170,245 0.916 2016 1,263,993,235,657 0.869

  32 Kota Tegal 2014 473,444,087,261 0.83 2015 500,849,967,265 0.872

  2016 688,199,236,193 0.905

  33 Kab Tegal 2014 1,142,422,935,437 0.868 2015 1,186,593,271,696 0.739 2016 1,493,483,951,400 0.953

  Data Intergovernmental Revenue dan Kinerja Keuangan No Kabupaten/Kota TAHUN

IR KK

  34 Kab Brebes 2014 1,337,754,199,863 0.814 2015 1,387,121,910,800 0.836 2016 1,747,009,661,841 0.972

  35 Kab Pemalang 2014 1,100,398,916,758 0.866 2015 1,201,017,714,717 0.803 2016 1,507,813,090,093

  0.93

  Lampiran 6 Data Pendapatan Asli Daerah dan Kinerja Keuangan No Kabupaten/Kota TAHUN PAD KK

  8 Kab Rembang 2014 179,642,187,487 0.86 2015 193,122,759,857 0.755

  11 Kab Klaten 2014 177,922,415,860 0.869 2015 190,622,670,128 0.837 2016 224,197,408,481

  10 Kab Boyolali 2014 227,516,495,964 0.909 2015 260,633,637,928 0.888 2016 292,310,032,226 0.789

  0.88

  9 Kota Surakarta 2014 335,660,206,641 0.889 2015 372,798,426,790 0.874 2016 425,502,779,064

  0.89

  2016 234,168,365,750

  7 Kab Jepara 2014 231,673,059,919 0.871 2015 270,251,582,727 0.865 2016 322,509,753,285 0.907

  1 Kota Semarang 2014 1,138,367,228,493 0.737 2015 1,201,581,778,459 0.731 2016 1,491,645,900,065 0.742

  6 Kab Kudus 2014 234,073,380,352 0.783 2015 255,284,092,548 0.795 2016 279,239,106,717 0.922

  5 Kab Demak 2014 220,329,949,471 0.871 2015 254,324,487,512 0.897 2016 287,457,500,571 0.969

  4 Kab Pati 2014 279,254,884,135 0.961 2015 310,063,640,827 0.975 2016 314,921,084,791 0.936

  1 2016 203,768,652,017 0.782

  3 Kota Salatiga 2014 165,747,645,080 0.703 2015 167,010,555,173

  0.93

  2 Kab Semarang 2014 248,213,019,938 0.901 2015 278,851,900,617 0.899 2016 318,536,051,176

  0.86 Lanjutan

  Data Pendapatan Asli Daerah dan Kinerja Keuangan No Kabupaten/Kota TAHUN PAD KK

  1 2016 221,048,387,512 0.913

  0.92

  0.85 2016 251,816,668,602

  21 Kab Purbalingga 2014 202,593,689,614 0.863 2015 215,622,047,787

  0.94

  20 Kab Cilacap 2014 374,023,664,012 0.816 2015 409,845,660,919 0.825 2016 428,598,349,897

  2016 291,016,321,703 0.944

  19 Kab Kebumen 2014 242,079,502,075 0.89 2015 245,159,255,421 0.986

  18 Kab Banjarnegara 2014 161,652,537,773 0.811 2015 180,561,068,549

  12 Kab Sukoharjo 2014 264,814,413,083 0.867 2015 313,947,492,011 0.819 2016 363,163,428,162 0.874

  17 Kab Sragen 2014 254,392,449,817 0.877 2015 267,711,820,479 0.836 2016 297,176,332,577 0.911

  0.85 2016 301,307,800,956 0.908

  16 Kab Karanganyar 2014 215,298,860,199 0.862 2015 255,445,549,750

  15 Kab Grobogan 2014 235,295,346,622 0.888 2015 272,718,439,175 0.886 2016 299,211,316,168 0.951

  2016 171,277,522,706 0.978

  14 Kab Blora 2014 144,724,169,929 0.9 2015 156,402,924,037 0.923

  13 Kab Wonogiri 2014 182,149,063,108 0.881 2015 211,208,601,200 0.676 2016 218,604,854,595 0.916

  22 Kota Magelang 2014 164,927,631,230 0.816 2015 186,677,410,081 0.787 2016 220,315,848,702 0.844 Lanjutan

  Data Pendapatan Asli Daerah dan Kinerja Keuangan No Kabupaten/Kota TAHUN PAD KK

  23 Kab Magelang 2014 242,448,677,267 0.821 2015 261,569,091,783 0.788 2016 288,485,678,128 0.964

  24 Kab Purworejo 2014 200,258,601,329 0.875 2015 233,934,134,286 0.881 2016 255,599,240,424 0.853

  25 Kab Temanggung 2014 160,726,943,432 0.86 2015 212,498,139,929 0.891

  2016 281,328,148,970 0.942

  26 Kab Wonosobo 2014 175,319,364,867 0.792 2015 182,607,628,797 0.866 2016 199,894,767,510 0.902

  27 Kota Pekalongan 2014 144,065,424,017 0.881 2015 152,044,596,332 0.872 2016 178,604,460,870 0.901

  28 Kab Pekalongan 2014 255,037,017,191 0.907 2015 251,558,970,834 0.876 2016 310,572,581,552

  0.9

  29 Kab Banyumas 2014 435,597,688,642 0.954 2015 502,281,349,460 1.078 2016 541,418,386,912 0.882

  30 Kab Batang 2014 172,638,212,952 0.899 2015 179,721,273,968 0.896 2016 209,957,559,449 0.943

  31 Kab Kendal 2014 215,294,086,780 0.877 2015 239,564,403,981 0.916 2016 265,074,406,548 0.869

  32 Kota Tegal 2014 241,936,166,929 0.83 2015 271,601,407,419 0.872

  2016 287,343,889,954 0.905

  33 Kab Tegal 2014 253,716,602,369 0.868 2015 304,000,970,135 0.739 2016 316,051,189,734 0.953 Lanjutan

  Data Pendapatan Asli Daerah dan Kinerja Keuangan No Kabupaten/Kota TAHUN PAD KK

  34 Kab Brebes 2014 267,770,613,635 0.814 2015 301,953,709,818 0.836 2016 339,156,063,168 0.972

  35 Kab Pemalang 2014 217,345,439,974 0.866 2015 230,435,212,865 0.803 2016 275,458,054,016

  0.93

  Lampiran 7 Uji Statistik Deskriptif

  Mean 0,0000000 Std. Deviation

  Residual KK Predicted

  Case Number Std.

  c Lampiran 9 Casewise Diagnotics Casewise Diagnostics a

  Test Statistic 0,117 Asymp. Sig. (2-tailed) 0,001

  Absolute 0,117 Positive 0,080 Negative -0,117

  0,06216087 Most Extreme Differences

  a,b

  

Descriptive Statistics

  105 Normal Parameters

  Unstandardiz ed Residual N

  

One-Sample Kolmogorov-Smirnov Test

  Lampiran 8 Uji Normalitas Sebelum Casewise

  105

  N Minimum Maximum Mean Std. Deviation KK 105 0,68 1,08 0,8763 0,06648 Ln_BM 105 24,67 27,66 26,3901 0,48429 Ln_UPD 105 28,00 30,99 28,7049 0,49392 Ln_IR 105 25,82 28,29 27,6287 0,42845 Ln_PAD 105 25,69 28.03 26,2745 0,38329 Valid N (listwise)

  Value Residual 38 -3,360 0,68 ,8930 -0,21301 86 3,578 1,08 ,8532 0,22681

  Lampiran 10 Uji Normalitas Setelah Casewise

  Coefficients t Sig.

  Coefficients t Sig. B Std. Error Beta 1 (Constant) 1,102 0,433 2,547 0,012

  Coefficients Standardized

  Model Unstandardized

  

Coefficients

a

  Lampiran 12 Uji Heterokedastisitas

  Error Beta Tolerance VIF 1 (Constant) 1,102 0,433 2,547 0,012 Ln_BM 0,057 0,016 0,453 3,575 0,001 0,505 1,979 Ln_UPD -0,016 0,018 -0,129 -0,889 0,376 0,384 2,605 Ln_IR 0,020 0,015 0,138 1,272 0,207 0,687 1,456 Ln_PAD -0,069 0,024 -0,428 -2,834 0,006 0,355 2,819

  B Std.

  Collinearity Statistics

  Coefficients Standardized

  

One-Sample Kolmogorov-Smirnov Test

  Model Unstandardized

  c Lampiran 11 Uji Multikolinearitas Coefficients a

  Test Statistic 0,078 Asymp. Sig. (2-tailed) 0,127

  Absolute 0,078 Positive 0,055 Negative -0,078

  0,05436620 Most Extreme Differences

  Mean 0,0000000 Std. Deviation

  a,b

  103 Normal Parameters

  Unstandardiz ed Residual N

  Ln_BM 0,057 0,016 0,453 3,575 0,001 Ln_UPD -0,016 0,018 -0,129 -0,889 0,376 Ln_IR 0,020 0,015 0,138 1,272 0,207 Ln_PAD -0,069 0,024 -0,428 -2,834 0,006

  Lampiran 13 Uji Autokolerasi Model Summary b

  2 ) Model Summary b

  b

  1 Regression 0,078 4 0,020 6,350 0,000

  Squares df Mean Square F Sig.

  Model Sum of

  Lampiran 16 Uji F ANOVA a

  0,206 0,173 0,05546 2,179

  a

  Durbin- Watson 1 0,454

  Square Std. Error of the Estimate

  Model R R Square Adjusted R

  Lampiran 15 Uji Koefisien Determinasi (R

  Model R R Square Adjusted R

  Ln_BM 0,057 0,016 0,453 3,575 0,001 Ln_UPD -0,016 0,018 -0,129 -0,889 0,376 Ln_IR 0,020 0,015 0,138 1,272 0,207 Ln_PAD -0,069 0,024 -0,428 -2,834 0,006

  Coefficients t Sig. B Std. Error Beta 1 (Constant) 1,102 0,433 2,547 0,012

  Coefficients Standardized

  Model Unstandardized

  

Coefficients

a

  Lampiran 14 Uji Regresi Linier Berganda

  0,206 0,173 0,05546 2,179

  a

  Durbin- Watson 1 0,454

  Square Std. Error of the Estimate

  Residual 0,301 98 0,003 Total 0,380 102

  Lampiran 17 Uji t

  

Coefficients

a

  Model Unstandardized

  Coefficients Standardized

  Coefficients t Sig. B Std. Error Beta 1 (Constant) 1,102 0,433 2,547 0,012

  Ln_BM 0,057 0,016 0,453 3,575 0,001 Ln_UPD -0,016 0,018 -0,129 -0,889 0,376 Ln_IR 0,020 0,015 0,138 1,272 0,207 Ln_PAD -0,069 0,024 -0,428 -2,834 0,006

IR PAD

  101 Lampiran 18 Sampel Data Amatan Sebelum Ln No Kabupaten/Kota TAHUN KK BM UPD

  1 Kota Semarang 2014 0.737 800,181,230,907 15,174,527,757,784 1,274,767,390,279 1,138,367,228,493 2015 0.731 726,139,722,089 23,210,940,494,528 1,270,371,271,674 1,201,581,778,459 2016 0.742 1,026,716,904,816 28,793,140,180,037 1,644,277,729,716 1,491,645,900,065

  2 Kab Semarang 2014 0.901 272,265,415,043 2,433,852,296,610 955,995,669,272 248,213,019,938 2015 0.899 229,910,573,491 2,614,285,239,519 952,250,967,517 278,851,900,617 2016 0.93 381,464,589,453 2,759,751,487,194 1,325,779,762,120 318,536,051,176

  3 Kota Salatiga 2014 0.703 120,272,968,726 1,579,285,672,765 449,752,498,951 165,747,645,080 2015 1 107,149,176,492 1,695,025,718,315 455,982,623,940 167,010,555,173 2016 0.782 267,294,856,864 2,036,676,185,727 569,849,837,883 203,768,652,017

  4 Kab Pati 2014 0.961 224,653,195,934 1,666,553,040,774 1,163,930,993,710 279,254,884,135 2015 0.975 279,135,035,536 4,058,238,306,204 1,214,974,988,666 310,063,640,827 2016 0.936 419,719,878,687 5,620,068,520,754 1,579,434,897,397 314,921,084,791

  5 Kab Demak 2014 0.871 540,353,998,879 2,460,532,919,392 921,597,462,748 220,329,949,471 2015 0.897 549,774,746,448 2,797,430,244,006 975,938,125,922 254,324,487,512 2016 0.969 635,402,747,952 3,345,653,792,396 1,266,900,747,202 287,457,500,571

  6 Kab Kudus 2014 0.783 256,850,820,705 2,703,234,489,325 1,012,351,534,176 234,073,380,352 2015 0.795 451,330,309,179 3,164,989,044,015 1,033,505,128,258 255,284,092,548 2016 0.922 678,205,766,264 3,490,967,658,002 1,290,967,072,066 279,239,106,717

  PENGARUH BELANJA MODAL ...,EGA TRI HANDOYO,AKUNTANSI S1,UMP 2018.

  102

  Lanjutan

  Sampel Data Amatan Sebelum Ln No Kabupaten/Kota TAHUN KK BM UPD

IR PAD

  7 Kab Jepara 2014 0.871 188,924,407,454 4,652,974,520,715 1,012,160,578,239 231,673,059,919 2015 0.865 330,419,498,662 5,227,429,224,883 1,105,250,447,896 270,251,582,727 2016 0.907 397,078,618,167 5,184,523,020,253 1,381,767,864,215 322,509,753,285

  8 Kab Rembang 2014 0.86 151,454,913,762 1,450,840,887,158 775,863,183,184 179,642,187,487 2015 0.755 51,980,727,019 1,632,557,326,614 852,722,349,235 193,122,759,857 2016 0.89 345,545,721,301 1,799,809,861,545 935,943,695,312 234,168,365,750

  9 Kota Surakarta 2014 0.889 286,491,756,994 6,724,390,955,813 797,295,017,689 335,660,206,641 2015 0.874 235,829,590,702 7,058,634,910,205 755,807,593,527 372,798,426,790 2016 0.88 307,534,354,570 6,730,489,559,718 1,103,859,741,264 425,502,779,064

  10 Kab Boyolali 2014 0.909 303,852,817,878 2,938,810,770,336 1,060,318,727,801 227,516,495,964 2015 0.888 310,174,365,196 2,362,547,346,330 1,092,341,267,915 260,633,637,928 2016 0.789 373,915,606,382 2,611,631,303,909 1,358,444,509,320 292,310,032,226

  11 Kab Klaten 2014 0.869 268,557,035,809 6,530,263,722,711 1,250,626,353,033 177,922,415,860 2015 0.837 306,072,310,863 2,912,320,354,217 1,279,990,558,283 190,622,670,128 2016 0.86 220,759,237,283 3,483,587,981,231 1,573,615,108,481 224,197,408,481

  12 Kab Sukoharjo 2014 0.867 197,957,953,910 2,258,238,959,021 907,271,953,411 264,814,413,083 2015 0.819 265,948,514,720 3,551,142,341,578 945,860,061,914 313,947,492,011 2016 0.874 327,611,459,445 4,110,568,092,019 1,245,735,300,905 363,163,428,162

  PENGARUH BELANJA MODAL ...,EGA TRI HANDOYO,AKUNTANSI S1,UMP 2018.

  103

  Lanjutan

  Sampel Data Amatan Sebelum Ln No Kabupaten/Kota TAHUN KK BM UPD

IR PAD

  13 Kab Wonogiri 2014 0.881 223,887,556,535 3,289,682,423,460 1,088,639,228,342 182,149,063,108 2015 0.676 311,990,827,171 2,773,957,987,499 1,146,100,682,063 211,208,601,200 2016 0.916 404,553,582,240 3,006,724,087,436 1,470,168,336,258 218,604,854,595

  14 Kab Blora 2014 0.9 335,136,756,246 2,748,176,930,593 974,574,108,181 144,724,169,929 2015 0.923 326,177,548,362 2,200,545,645,447 1,039,938,038,700 156,402,924,037 2016 0.978 434,953,823,988 2,324,010,734,307 1,331,611,361,558 171,277,522,706

  15 Kab Grobogan 2014 0.888 300,522,182,667 1,670,771,630,566 1,130,745,214,336 235,295,346,622 2015 0.886 294,827,977,086 2,110,181,560,904 1,186,214,542,310 272,718,439,175 2016 0.951 494,821,083,320 2,578,827,973,057 1,705,546,807,799 299,211,316,168

  16 Kab Karanganyar 2014 0.862 223,287,900,900 2,386,386,692,836 955,829,230,444 215,298,860,199 2015 0.85 241,652,801,331 2,639,214,244,404 1,031,780,509,616 255,445,549,750 2016 0.908 382,070,380,920 2,785,959,656,094 1,390,153,333,367 301,307,800,956

  17 Kab Sragen 2014 0.877 267,219,055,054 2,684,376,923,429 1,051,509,847,538 254,392,449,817 2015 0.836 324,140,892,998 2,351,849,252,835 1,154,055,980,941 267,711,820,479 2016 0.911 325,396,924,022 2,666,942,953,071 1,442,580,724,671 297,176,332,577

  18 Kab Banjarnegara 2014 0.811 206,495,161,625 3,172,923,089,317 915,782,706,561 161,652,537,773 2015 1 329,811,474,920 3,773,105,046,826 1,023,677,501,207 180,561,068,549 2016 0.913 487,535,630,129 3,764,999,667,285 1,264,069,069,612 221,048,387,512

  PENGARUH BELANJA MODAL ...,EGA TRI HANDOYO,AKUNTANSI S1,UMP 2018.

  104

  Lanjutan

  Sampel Data Amatan Sebelum Ln No Kabupaten/Kota TAHUN KK BM UPD

IR PAD

  19 Kab Kebumen 2014 0.89 456,778,357,808 3,058,190,295,413 1,233,776,681,950 242,079,502,075 2015 0.986 468,153,450,416 3,910,364,384,327 1,343,315,952,370 245,159,255,421 2016 0.944 649,703,102,744 4,090,343,910,748 1,779,771,732,786 291,016,321,703

  20 Kab Cilacap 2014 0.816 414,435,433,036 3,617,353,666,059 1,467,806,399,255 374,023,664,012 2015 0.825 582,530,966,205 4,101,272,249,790 1,562,967,743,187 409,845,660,919 2016 0.94 843,986,253,460 4,019,210,952,136 1,941,145,933,885 428,598,349,897

  21 Kab Purbalingga 2014 0.863 112,249,667,286 1,616,399,279,547 868,377,042,877 202,593,689,614 2015 0.85 170,645,780,046 1,947,434,687,329 901,365,883,755 215,622,047,787 2016 0.92 299,154,094,460 2,267,477,749,800 1,177,113,338,860 251,816,668,602

  22 Kota Magelang 2014 0.816 127,624,029,216 2,457,297,212,069 459,785,205,171 164,927,631,230 2015 0.787 141,308,934,005 2,573,083,505,299 462,804,716,465 186,677,410,081 2016 0.844 221,924,457,916 2,920,893,584,607 567,636,707,545 220,315,848,702

  23 Kab Magelang 2014 0.821 319,022,187,365 2,999,462,420,002 1,047,440,614,157 242,448,677,267 2015 0.788 253,851,809,161 2,889,293,466,866 1,080,097,852,660 261,569,091,783 2016 0.964 353,167,692,583 4,112,507,626,239 1,213,326,731,419 288,485,678,128

  24 Kab Purworejo 2014 0.875 216,762,938,712 1,737,901,463,259 938,015,385,581 200,258,601,329 2015 0.881 252,290,086,056 1,988,247,880,169 986,541,786,903 233,934,134,286 2016 0.853 274,262,561,414 2,415,635,223,397 1,315,706,156,856 255,599,240,424

  PENGARUH BELANJA MODAL ...,EGA TRI HANDOYO,AKUNTANSI S1,UMP 2018.

  105

  Lanjutan

  Sampel Data Amatan Sebelum Ln No Kabupaten/Kota TAHUN KK BM UPD

IR PAD

  25 Kab Temanggung 2014 0.86 198,451,766,079 2,186,321,514,985 163,166,074,000 160,726,943,432 2015 0.891 320,338,494,109 2,608,342,350,120 255,587,668,500 212,498,139,929 2016 0.942 398,487,295,909 2,765,376,607,594 203,284,958,000 281,328,148,970

  26 Kab Wonosobo 2014 0.792 206,098,010,151 1,461,802,117,396 824,656,337,009 175,319,364,867 2015 0.866 257,421,064,913 1,618,325,931,484 836,382,532,154 182,607,628,797 2016 0.902 276,909,650,835 2,403,339,743,555 1,079,170,500,015 199,894,767,510

  27 Kota Pekalongan 2014 0.881 159,183,156,133 2,407,136,096,141 475,269,482,764 144,065,424,017 2015 0.872 157,668,840,341 1,893,808,840,397 491,178,295,665 152,044,596,332 2016 0.901 201,951,325,331 2,177,047,983,430 598,621,163,830 178,604,460,870

  28 Kab Pekalongan 2014 0.907 178,872,466,874 2,745,266,615,289 920,665,342,098 255,037,017,191 2015 0.876 190,291,494,232 2,176,088,770,014 978,154,337,307 251,558,970,834 2016 0.9 237,938,808,969 2,166,875,317,645 1,182,370,555,011 310,572,581,552

  29 Kab Banyumas 2014 0.954 360,164,898,641 4,574,530,498,774 1,358,535,407,338 435,597,688,642 2015 1.078 362,744,753,623 4,996,293,115,180 1,411,687,077,480 502,281,349,460 2016 0.882 400,832,864,576 5,128,213,981,696 1,869,097,347,790 541,418,386,912

  30 Kab Batang 2014 0.899 157,304,196,255 1,882,771,195,859 766,582,242,761 172,638,212,952 2015 0.896 193,435,878,499 2,125,178,027,710 814,899,907,343 179,721,273,968 2016 0.943 223,872,059,440 2,340,793,700,282 1,031,465,973,389 209,957,559,449

  PENGARUH BELANJA MODAL ...,EGA TRI HANDOYO,AKUNTANSI S1,UMP 2018.

  106

  Lanjutan

  Sampel Data Amatan Sebelum Ln No Kabupaten/Kota TAHUN KK BM UPD

IR PAD

  31 Kab Kendal 2014 0.877 261,586,075,722 3,253,883,143,115 964,405,138,040 215,294,086,780 2015 0.916 282,090,070,438 2,556,670,403,771 996,572,170,245 239,564,403,981 2016 0.869 329,821,433,534 3,246,084,965,821 1,263,993,235,657 265,074,406,548

  32 Kota Tegal 2014 0.83 115,598,831,594 1,615,611,729,030 473,444,087,261 241,936,166,929 2015 0.872 207,499,062,149 1,830,740,165,647 500,849,967,265 271,601,407,419 2016 0.905 248,511,286,786 2,077,720,243,078 688,199,236,193 287,343,889,954

  33 Kab Tegal 2014 0.868 226,087,648,919 1,837,393,155,150 1,142,422,935,437 253,716,602,369 2015 0.739 255,207,688,302 2,258,256,911,143 1,186,593,271,696 304,000,970,135 2016 0.953 516,642,310,814 2,795,204,576,013 1,493,483,951,400 316,051,189,734

  34 Kab Brebes 2014 0.814 282,972,400,128 3,101,580,047,657 1,337,754,199,863 267,770,613,635 2015 0.836 496,584,321,351 2,504,881,095,295 1,387,121,910,800 301,953,709,818 2016 0.972 784,627,878,376 2,792,866,204,611 1,747,009,661,841 339,156,063,168

  35 Kab Pemalang 2014 0.866 164,388,705,445 2,331,851,529,096 1,100,398,916,758 217,345,439,974 2015 0.803 267,766,979,163 2,711,293,161,540 1,201,017,714,717 230,435,212,865 2016 0.93 246,080,497,261 2,973,662,409,896 1,507,813,090,093 275,458,054,016 PENGARUH BELANJA MODAL ...,EGA TRI HANDOYO,AKUNTANSI S1,UMP 2018.

  Lampiran 19 Sampel Data Amatan Setelah Ln No Kabupaten/Kota TAHUN KK BM UPD

IR PAD

  0.74

  0.76

  27.95

  26.50

  8 Kab Rembang 2014

  0.86

  25.74

  28.00

  27.38

  25.91

  2015

  24.67

  26.71

  28.12

  27.47

  25.99

  2016

  0.89

  26.57

  28.22

  27.56

  26.18

  29.28

  0.91

  0.89

  0.87

  27.66

  26.27

  2016

  0.92

  27.24

  28.88

  27.89

  26.36

  7 Kab Jepara 2014

  25.96

  2016

  29.17

  27.64

  26.17

  2015

  0.87

  26.52

  29.28

  27.73

  26.32

  9 Kota Surakarta 2014

  26.38

  26.84

  0.87

  27.72

  26.29

  2016

  0.79

  26.65

  28.59

  27.94

  26.40

  11 Kab Klaten 2014

  26.32

  26.46

  29.51

  27.85

  25.90

  2015

  0.84

  26.45

  28.70

  27.88

  25.97

  28.49

  0.89

  29.54

  0.88

  27.40

  26.54

  2015

  0.87

  26.19

  29.59

  27.35

  26.64

  2016

  26.45

  2015

  29.54

  27.73

  26.78

  10 Kab Boyolali 2014

  0.91

  26.44

  28.71

  27.69

  26.15

  28.78

  0.80

  27.41

  3 Kota Salatiga 2014

  28.59

  27.58

  26.35

  2016

  0.93

  26.67

  28.65

  27.91

  26.49

  0.70

  0.90

  25.51

  28.09

  26.83

  25.83

  2015

  1.00

  25.40

  28.16

  26.85

  26.16

  2015

  2016

  2016

  30.35

  27.87

  27.76

  2015

  0.73

  27.31

  30.78

  27.87

  27.81

  0.74

  26.24

  27.66

  30.99

  28.13

  28.03

  2 Kab Semarang 2014

  0.90

  26.33

  28.52

  27.59

  25.84

  0.78

  1 Kota Semarang 2014

  0.97

  27.55

  26.12

  2015

  0.90

  27.03

  28.66

  27.61

  26.26

  2016

  27.18

  27.02

  28.84

  27.87

  26.38

  6 Kab Kudus 2014

  0.78

  26.27

  28.63

  27.64

  26.18

  28.53

  0.87

  26.31

  2015

  28.34

  27.07

  26.04

  4 Kab Pati 2014

  0.96

  26.14

  28.14

  27.78

  26.36

  0.98

  5 Kab Demak 2014

  26.35

  29.03

  27.83

  26.46

  2016

  0.94

  26.76

  29.36

  28.09

  26.48

  2015

  2016

  28.21

  2015

  0.99

  26.87

  28.99

  27.93

  26.23

  2016

  0.94

  27.20

  29.04

  26.40

  27.84

  20 Kab Cilacap 2014

  0.82

  26.75

  28.92

  28.01