Institutional Repository | Satya Wacana Christian University: Realitas Mental Accounting: studi Pada Perlakuan Pendapatan Pemerintah Daerah Atas Pbb-P2
LAMPIRAN 1
DAFTAR PEMERINTAH DAERAH
No.
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
Kabupaten/Kota
Kota Surabaya
Kota Samarinda
Kab. Gresik
Kab. Sidoarjo
Kota Yogyakarta
Kota Gorontalo
Kab. Musi Banyuasin
Kab. Karawang
Kota Makassar
Kab. Bandung
Kota Bogor
Kab. Bojonegoro
Kab. Sukabumi
Kota Tarakan
Kab. Tegal
Kab. Banyumas
Kab. Mojokerto
Kab. Badung
Kab. Sleman
Kab. Bandung Barat
Kab. Rokan Hulu
Kab. Batang Hari
Kab. Ponorogo
Kab. Pekalongan
Kota Batam
Kota Denpasar
Kab. Klaten
Kab. Pelalawan
Kab. Siak
Kab. Batang
Kota Malang
Kota Pemalang
Kab. Semarang
Kota Surakarta
Kab. Pasuruan
Kab. Tabanan
Kab. Kampar
Kab. Berau
Pendaerahan PBB-P2
Tahun
2011
2012
2012
2012
2012
2012
2013
2013
2013
2013
2013
2013
2013
2013
2013
2013
2013
2013
2013
2013
2013
2013
2013
2013
2013
2013
2013
2013
2013
2013
2013
2013
2013
2013
2013
2013
2013
2013
26
ΔBPAD
ΔPBB
326,778,911,228
156,911,661,373
39,608,375,823
34,300,977,092
3,218,890,640
1,104,665,716
306,262,053,901
252,782,847,100
229,107,240,391
224,083,650,569
198,414,158,818
189,609,470,481
173,815,999,718
165,796,043,168
163,537,756,462
134,739,074,168
129,112,062,634
124,472,111,377
123,648,232,726
115,130,451,584
110,191,058,106
109,473,203,693
106,972,703,868
106,196,075,385
104,908,969,676
103,701,356,335
102,689,959,760
99,154,160,137
98,589,741,763
98,287,235,869
97,593,714,860
97,196,509,564
94,308,846,445
87,841,364,898
80,845,681,648
80,606,163,926
78,041,861,862
77,178,741,112
498,640,108,489
22,741,120,687
61,509,798,482
111,326,978,118
44,116,129,339
3,605,672,155
4,584,618,814
117,119,865,891
88,926,302,269
67,052,728,667
69,299,123,670
20,070,464,310
31,178,752,976
5,505,077,548
15,886,381,881
46,245,764,559
34,501,462,261
151,044,070,595
50,853,406,748
40,732,333,321
4,860,671,393
1,688,513,003
16,474,150,347
8,817,879,102
78,912,322,168
92,884,127,307
14,365,019,050
7,214,378,630
9,342,132,346
13,821,442,515
47,843,891,288
11,909,066,385
18,526,951,028
47,333,613,615
33,450,977,800
14,413,375,796
7,489,798,765
1,335,682,843
No.
Kabupaten/Kota
39
40
41
42
43
44
45
46
47
48
49
50
51
52
53
54
55
56
57
58
59
60
61
62
63
64
65
66
67
68
69
70
71
72
73
74
75
76
77
78
79
Kab. Grobogan
Kota Bandung
Kota Bontang
Kota Dumai
Kab. Demak
Kota Banjarmasin
Kota Padang
Kab.Lampung Tengah
Kab. Banyuwangi
Kab. Temanggung
Kab. Magelang
Kab. Boyolali
Kab. Katingan
Kota Tasikmalaya
Kab.Kuantan Singingi
Kota Kediri
Kab. Gowa
Kab. Kediri
Kab. Kubu Raya
Kab. Kolaka
Kota Binjai
Kab. Kebumen
Kab. Majalengka
Kab. Lombok Barat
Kab. Jember
Kota Cirebon
Kab. Batubara
Kab. Pandeglang
Kota Mojokerto
Kota Banda Aceh
Kab. Mukomuko
Kota Tanjungpinang
Kab. Merangin
Kab. Karanganyar
Kab. Way Kanan
Kab. Cilacap
Kota Probolinggo
Kota Mataram
Kota Tegal
Kab. Muaro Jambi
Kota Banjar
Pendaerahan PBB-P2
Tahun
2013
2013
2013
2013
2013
2013
2013
2013
2013
2013
2013
2013
2013
2013
2013
2013
2013
2013
2013
2013
2013
2013
2013
2013
2013
2013
2013
2013
2013
2013
2013
2013
2013
2013
2013
2013
2013
2013
2013
2013
2013
27
ΔBPAD
ΔPBB
73,487,333,801 18,502,196,935
70,661,867,327 280,104,269,023
68,250,243,465 10,619,271,401
67,880,233,383 26,532,599,178
65,516,931,998 19,605,487,395
65,192,661,690 16,995,305,631
65,104,911,404 22,626,329,055
61,461,930,491 10,905,072,703
59,590,874,096 19,230,867,714
59,042,407,857 12,386,317,816
58,891,096,145 17,219,110,880
58,672,497,240 13,852,367,968
57,758,903,490
945,391,620
57,634,962,915
8,875,621,494
57,320,104,640
2,212,874,756
51,848,428,238 16,767,463,875
49,865,192,360
8,881,539,035
48,184,539,035 51,397,456,192
45,490,989,527
5,837,101,281
44,961,369,625
2,222,955,248
44,825,419,888
5,132,684,578
44,319,685,828 18,722,237,178
43,338,405,482 14,820,747,275
40,172,568,275
6,521,858,715
39,632,943,939 25,685,324,278
39,547,211,463 20,616,389,139
39,400,637,661
1,698,953,597
38,981,433,806
8,607,338,751
38,843,149,759
5,468,686,486
35,108,623,492
3,329,834,985
34,251,475,115
1,248,667,074
33,728,127,939
8,217,010,285
33,410,214,158
1,081,569,384
33,201,366,637
6,685,549,812
32,355,596,197
3,372,246,106
32,306,716,581 38,205,003,023
32,254,923,835
4,980,977,196
31,998,360,712 13,755,330,129
30,683,356,031 10,043,149,835
29,918,330,513
3,723,119,193
29,846,869,917
3,462,224,309
ΔBPAD
ΔPBB
No.
Kabupaten/Kota
Pendaerahan PBB-P2
80
81
82
Kota Metro
Kab. Asahan
Kota Tanah Datar
Kab. Labuhanbatu
Utara
Kota Pasuruan
Kab. Tulang Bawang
Barat
Kab. Sibolga
Kota Cimahi
Kab. Simalungun
Kota Magelang
Kab. Bantul
Kota Pematangsiantar
Kab. Belitung Timur
Kota Batu
Kab. Purworejo
Kab. Wonosobo
2013
2013
2013
28,787,323,486
28,152,410,930
23,658,246,325
7,301,389,007
5,737,264,044
775,733,784
2013
2013
22,928,488,281
19,456,921,063
4,960,641,154
2,641,235,961
2013
2013
2013
2013
2013
2013
2013
2013
2013
2013
2013
18,519,290,407
17,730,379,898
17,729,233,942
17,690,050,923
13,058,638,050
10,725,034,621
9,608,998,790
9,431,821,387
4,117,759,324
3,788,623,659
3,230,182,416
3,243,002,639
1,853,953,023
26,769,896,711
6,700,048,618
4,045,994,427
21,295,685,318
5,878,113,241
1,171,521,735
7,635,070,761
16,849,482,312
13,555,257,164
83
84
85
86
87
88
89
90
91
92
93
94
95
Tahun
28
LAMPIRAN 2
HASIL OUTPUT SPSS 16.00
Uji Normalitas
One-Sample Kolmogorov-Smirnov Test
LnB_Operasi Ln_PBB
N
Normal Parameters
a
Most Extreme
Differences
95
95
Mean
24.6294
23.2233
Std. Deviation
1.02237
1.29598
Absolute
.121
.052
Positive
.050
.052
Negative
-.121
-.038
1.176
.506
.126
.960
Kolmogorov-Smirnov Z
Asymp. Sig. (2-tailed)
a. Test distribution is Normal.
Uji Heterodaskitas
ANOVAb
Sum of
Squares
Model
1
Regression
df
Mean Square
.002
1
.002
Residual
42.030
93
.452
Total
42.032
94
a. Predictors: (Constant), Ln_PBB
b. Dependent Variable: ABS_RES
29
F
Sig.
.004
.949a
Koefisien Determinasi
Model Summaryb
Model
R
R Square
.381a
1
Adjusted R
Square
.145
Std. Error of
the Estimate Durbin-Watson
.136
.95029
.273
a. Predictors: (Constant), Ln_PBB
b. Dependent Variable: LnB_Operasi
Uji Signifikansi Simultan (Uji Statistik F)
ANOVAb
Sum of
Squares
Model
1
df
Mean Square
Regression
14.269
1
14.269
Residual
83.983
93
.903
Total
98.253
94
F
Sig.
15.801
.000a
a. Predictors: (Constant), Ln_PBB
b. Dependent Variable: LnB_Operasi
Uji T
Coefficientsa
Unstandardized
Coefficients
Model
1
(Constant)
Ln_PBB
B
Std. Error
Standardized
Coefficients
Beta
Collinearity
Statistics
t
Sig.
17.648
1.759
10.03
2
.000
.301
.076
.381 3.975
.000
a. Dependent Variable: LnB_Operasi
30
Tolerance VIF
1.000 1.000
DAFTAR PEMERINTAH DAERAH
No.
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
Kabupaten/Kota
Kota Surabaya
Kota Samarinda
Kab. Gresik
Kab. Sidoarjo
Kota Yogyakarta
Kota Gorontalo
Kab. Musi Banyuasin
Kab. Karawang
Kota Makassar
Kab. Bandung
Kota Bogor
Kab. Bojonegoro
Kab. Sukabumi
Kota Tarakan
Kab. Tegal
Kab. Banyumas
Kab. Mojokerto
Kab. Badung
Kab. Sleman
Kab. Bandung Barat
Kab. Rokan Hulu
Kab. Batang Hari
Kab. Ponorogo
Kab. Pekalongan
Kota Batam
Kota Denpasar
Kab. Klaten
Kab. Pelalawan
Kab. Siak
Kab. Batang
Kota Malang
Kota Pemalang
Kab. Semarang
Kota Surakarta
Kab. Pasuruan
Kab. Tabanan
Kab. Kampar
Kab. Berau
Pendaerahan PBB-P2
Tahun
2011
2012
2012
2012
2012
2012
2013
2013
2013
2013
2013
2013
2013
2013
2013
2013
2013
2013
2013
2013
2013
2013
2013
2013
2013
2013
2013
2013
2013
2013
2013
2013
2013
2013
2013
2013
2013
2013
26
ΔBPAD
ΔPBB
326,778,911,228
156,911,661,373
39,608,375,823
34,300,977,092
3,218,890,640
1,104,665,716
306,262,053,901
252,782,847,100
229,107,240,391
224,083,650,569
198,414,158,818
189,609,470,481
173,815,999,718
165,796,043,168
163,537,756,462
134,739,074,168
129,112,062,634
124,472,111,377
123,648,232,726
115,130,451,584
110,191,058,106
109,473,203,693
106,972,703,868
106,196,075,385
104,908,969,676
103,701,356,335
102,689,959,760
99,154,160,137
98,589,741,763
98,287,235,869
97,593,714,860
97,196,509,564
94,308,846,445
87,841,364,898
80,845,681,648
80,606,163,926
78,041,861,862
77,178,741,112
498,640,108,489
22,741,120,687
61,509,798,482
111,326,978,118
44,116,129,339
3,605,672,155
4,584,618,814
117,119,865,891
88,926,302,269
67,052,728,667
69,299,123,670
20,070,464,310
31,178,752,976
5,505,077,548
15,886,381,881
46,245,764,559
34,501,462,261
151,044,070,595
50,853,406,748
40,732,333,321
4,860,671,393
1,688,513,003
16,474,150,347
8,817,879,102
78,912,322,168
92,884,127,307
14,365,019,050
7,214,378,630
9,342,132,346
13,821,442,515
47,843,891,288
11,909,066,385
18,526,951,028
47,333,613,615
33,450,977,800
14,413,375,796
7,489,798,765
1,335,682,843
No.
Kabupaten/Kota
39
40
41
42
43
44
45
46
47
48
49
50
51
52
53
54
55
56
57
58
59
60
61
62
63
64
65
66
67
68
69
70
71
72
73
74
75
76
77
78
79
Kab. Grobogan
Kota Bandung
Kota Bontang
Kota Dumai
Kab. Demak
Kota Banjarmasin
Kota Padang
Kab.Lampung Tengah
Kab. Banyuwangi
Kab. Temanggung
Kab. Magelang
Kab. Boyolali
Kab. Katingan
Kota Tasikmalaya
Kab.Kuantan Singingi
Kota Kediri
Kab. Gowa
Kab. Kediri
Kab. Kubu Raya
Kab. Kolaka
Kota Binjai
Kab. Kebumen
Kab. Majalengka
Kab. Lombok Barat
Kab. Jember
Kota Cirebon
Kab. Batubara
Kab. Pandeglang
Kota Mojokerto
Kota Banda Aceh
Kab. Mukomuko
Kota Tanjungpinang
Kab. Merangin
Kab. Karanganyar
Kab. Way Kanan
Kab. Cilacap
Kota Probolinggo
Kota Mataram
Kota Tegal
Kab. Muaro Jambi
Kota Banjar
Pendaerahan PBB-P2
Tahun
2013
2013
2013
2013
2013
2013
2013
2013
2013
2013
2013
2013
2013
2013
2013
2013
2013
2013
2013
2013
2013
2013
2013
2013
2013
2013
2013
2013
2013
2013
2013
2013
2013
2013
2013
2013
2013
2013
2013
2013
2013
27
ΔBPAD
ΔPBB
73,487,333,801 18,502,196,935
70,661,867,327 280,104,269,023
68,250,243,465 10,619,271,401
67,880,233,383 26,532,599,178
65,516,931,998 19,605,487,395
65,192,661,690 16,995,305,631
65,104,911,404 22,626,329,055
61,461,930,491 10,905,072,703
59,590,874,096 19,230,867,714
59,042,407,857 12,386,317,816
58,891,096,145 17,219,110,880
58,672,497,240 13,852,367,968
57,758,903,490
945,391,620
57,634,962,915
8,875,621,494
57,320,104,640
2,212,874,756
51,848,428,238 16,767,463,875
49,865,192,360
8,881,539,035
48,184,539,035 51,397,456,192
45,490,989,527
5,837,101,281
44,961,369,625
2,222,955,248
44,825,419,888
5,132,684,578
44,319,685,828 18,722,237,178
43,338,405,482 14,820,747,275
40,172,568,275
6,521,858,715
39,632,943,939 25,685,324,278
39,547,211,463 20,616,389,139
39,400,637,661
1,698,953,597
38,981,433,806
8,607,338,751
38,843,149,759
5,468,686,486
35,108,623,492
3,329,834,985
34,251,475,115
1,248,667,074
33,728,127,939
8,217,010,285
33,410,214,158
1,081,569,384
33,201,366,637
6,685,549,812
32,355,596,197
3,372,246,106
32,306,716,581 38,205,003,023
32,254,923,835
4,980,977,196
31,998,360,712 13,755,330,129
30,683,356,031 10,043,149,835
29,918,330,513
3,723,119,193
29,846,869,917
3,462,224,309
ΔBPAD
ΔPBB
No.
Kabupaten/Kota
Pendaerahan PBB-P2
80
81
82
Kota Metro
Kab. Asahan
Kota Tanah Datar
Kab. Labuhanbatu
Utara
Kota Pasuruan
Kab. Tulang Bawang
Barat
Kab. Sibolga
Kota Cimahi
Kab. Simalungun
Kota Magelang
Kab. Bantul
Kota Pematangsiantar
Kab. Belitung Timur
Kota Batu
Kab. Purworejo
Kab. Wonosobo
2013
2013
2013
28,787,323,486
28,152,410,930
23,658,246,325
7,301,389,007
5,737,264,044
775,733,784
2013
2013
22,928,488,281
19,456,921,063
4,960,641,154
2,641,235,961
2013
2013
2013
2013
2013
2013
2013
2013
2013
2013
2013
18,519,290,407
17,730,379,898
17,729,233,942
17,690,050,923
13,058,638,050
10,725,034,621
9,608,998,790
9,431,821,387
4,117,759,324
3,788,623,659
3,230,182,416
3,243,002,639
1,853,953,023
26,769,896,711
6,700,048,618
4,045,994,427
21,295,685,318
5,878,113,241
1,171,521,735
7,635,070,761
16,849,482,312
13,555,257,164
83
84
85
86
87
88
89
90
91
92
93
94
95
Tahun
28
LAMPIRAN 2
HASIL OUTPUT SPSS 16.00
Uji Normalitas
One-Sample Kolmogorov-Smirnov Test
LnB_Operasi Ln_PBB
N
Normal Parameters
a
Most Extreme
Differences
95
95
Mean
24.6294
23.2233
Std. Deviation
1.02237
1.29598
Absolute
.121
.052
Positive
.050
.052
Negative
-.121
-.038
1.176
.506
.126
.960
Kolmogorov-Smirnov Z
Asymp. Sig. (2-tailed)
a. Test distribution is Normal.
Uji Heterodaskitas
ANOVAb
Sum of
Squares
Model
1
Regression
df
Mean Square
.002
1
.002
Residual
42.030
93
.452
Total
42.032
94
a. Predictors: (Constant), Ln_PBB
b. Dependent Variable: ABS_RES
29
F
Sig.
.004
.949a
Koefisien Determinasi
Model Summaryb
Model
R
R Square
.381a
1
Adjusted R
Square
.145
Std. Error of
the Estimate Durbin-Watson
.136
.95029
.273
a. Predictors: (Constant), Ln_PBB
b. Dependent Variable: LnB_Operasi
Uji Signifikansi Simultan (Uji Statistik F)
ANOVAb
Sum of
Squares
Model
1
df
Mean Square
Regression
14.269
1
14.269
Residual
83.983
93
.903
Total
98.253
94
F
Sig.
15.801
.000a
a. Predictors: (Constant), Ln_PBB
b. Dependent Variable: LnB_Operasi
Uji T
Coefficientsa
Unstandardized
Coefficients
Model
1
(Constant)
Ln_PBB
B
Std. Error
Standardized
Coefficients
Beta
Collinearity
Statistics
t
Sig.
17.648
1.759
10.03
2
.000
.301
.076
.381 3.975
.000
a. Dependent Variable: LnB_Operasi
30
Tolerance VIF
1.000 1.000