ANALISIS PENGARUH PAD, DAU, DAK, DAN BELANJA PEMBANGUNAN TERHADAP PERTUMBUHAN EKONOMI, KEMISKINAN, DAN PENGANGGURAN: PENDEKATAN ANALISIS JALUR

Setiyawati, Hamzah, Analisis Pengaruh PAD, DAU, DAK, dan Belanja Pembangunan...

211

J u r n a l A k u n ta n s i d a n K e u a n g a n I n d o n e s i a
D e s e m b e r 2 0 0 7 , V o l.4 , N o . 2 , h a l. 2 1 1 - 2 2 8

A N A L IS IS P E N G A R U H PA D , D A U , D A K , D A N B E L A N JA
P E M B A N G U N A N T E R H A D A P P E R T U M B U H A N E K O N O M I,
K E M IS K IN A N , D A N P E N G A N G G U R A N :
P E N D E K A T A N A N A L IS IS JA L U R
A n is S e t iy a w a t i

Mahasiswa Fakultas Ekonomi Universitas Trunojoyo
tr u n o jo y o 1@ h o tm a il.c o m

A rdi H am zah

S ta f Pengajar Jurusan Akuntansi Fakultas Ekonomi Universitas Trunojoyo
h a m z a h a r d i@ y a h o o .c o m

A b str a c t

The purpose o f this research is to examine directly the effect o f region original
revenue, general fund allocation, specific fund allocation, and capital expenditure
on economic growth; to examine directly the effect o f economic growth on poverty
and unemployment; and to examine indirectly the effect o f region original revenue,
generalfund allocation, specific fu n d allocation, and capital expenditure on poverty
and unemployment. The samples o f study are region expense and revenue budget in
2001 - 2005 at 38 municipal The result o f study with regression was indicated that
region original revenue and generalfund allocation have directly significant effect at
level 0,01 on the economic growth, economic growth have directly significant effect
at level 0.01 on the poverty, and the unemployment, the region original revenue
and general fu n d allocation have indirectly significant effect on the poverty and the
unemployment.
Keywords:

region original revenue, generalfund allocation, specificfund allo­
cation, development expense, economic growth, poverty, unemploy­
ment

Jurnal Akuntansi dan Keuangan Indonesia, Desember 2007, Vol.4, No.2, hal. 211-228

212

LATAR BELAK A N G

P e rtu m b u h a n

m e n u ju

p a ra d ig m a

p e m e ra ta a n

pem bangunan

se c a ra

le b ih

a d il d a n b e rim b a n g d iw u ju d k a n m e la lu i k e b ija k a n o to n o m i d a e r a h y a n g m u la i
d i l a k s a n a k a n s e c a r a e f e k t i f p a d a t a n g g a l 1 J a n u a r i 2 0 0 1 . K e b i j a k a n in i d i p a n d a n g
s a n g a t d e m o k ra tis k a re n a s is te m P e m e rin ta h a n R e p u b lik In d o n e s ia m e n g a tu r a sa s
d e s e n tra lis a s i,

d e k o n s e n tra s i

dan

tu g a s

p e m b a n tu a n

yang

d ila k s a n a k a n

se c a ra

b e rsa m a -sa m a .

P e m b a n g u n a n e k o n o m i d a e r a h a d a la h s u a tu p ro s e s d i m a n a p e m e r in ta h d a e r a h
d a n s e lu ru h k o m p o n e n m a s y a ra k a t m e n g e lo la b e rb a g a i s u m b e r d a y a y a n g a d a d a n
m e m b e n tu k s u a tu p o la k e m itra a n u n tu k m e n c ip ta k a n s u a tu la p a n g a n p e k e rja a n
b a ru d an

m e ra n g sa n g p e rk e m b a n g a n

k e g ia ta n

e k o n o m i d a la m

d a e ra h te rs e b u t

(M u d ra ja d 2 0 0 4 ). T e rja d in y a p e m b a n g u n a n d i s u a tu n e g a r a a ta u d a e r a h d ita n d a i
d e n g a n b e b e r a p a a k tiv ita s p e r e k o n o m ia n s e p e rti m e n in g k a tn y a p ro d u k tiv ita s d a n
m e n in g k a tn y a p e n d a p a ta n p e r k a p ita p e n d u d u k s e h in g g a te rja d i p e rb a ik a n tin g k a t
k e s e ja h te ra a n .
M e n u ru t (M u d ra ja d 2 0 0 4 ) a d a tig a m a s a la h p o k o k y a n g h a ru s d ip e rh a tik a n
d a l a m m e n g u k u r p e m b a n g u n a n s u a t u n e g a r a a t a u d a e r a h , y a i t u 1) A p a y a n g t e r j a d i
p a d a tin g k a t k e m is k in a n , 2 ) A p a y a n g te rja d i te r h a d a p p e n g a n g g u r a n , d a n 3 ) A p a

y a n g te rja d i te rh a d a p k e tim p a n g a n d a la m b e rb a g a i b id a n g . K e tig a m a s a la h p o k o k
te r s e b u t tid a k b e rd iri s e n d iri, m e la in k a n s a lin g b e r k a ita n a n ta r a s a tu d a n la in n y a .
T in g g in y a tin g k a t k e m is k in a n d ik a re n a k a n b a n y a k n y a p e n g a n g g u ra n y a n g k e m u d ia n
b e r d a m p a k p a d a k e tim p a n g a n d a la m b e r b a g a i b id a n g . D e n g a n k a ta la in , b ila s a la h
s a tu d a ri tig a h a l te r s e b u t m e n g a la m i g a n g g u a n a ta u g o n c a n g a n , m a k a d u a h a l y a n g
la in n y a j u g a m e n g a la m i d a m p a k n y a .
S e l a i n it u , t i m b u l n y a k e m i s k i n a n j u g a d i k a r e n a k a n o l e h r e n d a h n y a k e m a m p u a n
m a s y a ra k a t m e n g a k s e s la p a n g a n k e rja d a n s e d ik itn y a p e lu a n g m a s y a ra k a t u n tu k
m e n d a p a tk a n k e s e m p a ta n k e rja . K o n d is i in i d ip e r b u r u k o le h b a n y a k n y a te n a g a
k e r ja y a n g d i- P H K a k ib a t p a r a p e n g u s a h a d a la m n e g e r i m a u p u n lu a r n e g e r i g u lu n g
tik a r d a n m e la rik a n m o d a ln y a k e lu a r n e g e ri. U n tu k m e n g a ta s i k e a d a a n te rs e b u t,
p e m e rin ta h d itu n tu t u n tu k m e m ik irk a n b e rb a g a i tin d a k a n y a n g d a p a t m e n in g k a tk a n
p e n d a p a ta n m a s y a ra k a t, m e n g a ta s i m a s a la h p e rtu m b u h a n e k o n o m i, k e m is k in a n
s e r t a p e n g a n g g u r a n . D a l a m h a l i n i, p e n d a p a t a n d a n b e l a n j a d a e r a h d a p a t d i g u n a k a n
s e b a g a i s a la h s a tu in s tru m e n u n tu k m e n in g k a tk a n p e r tu m b u h a n e k o n o m i, m e n g u r a n g i
p e n g a n g g u ra n , d a n m e n g a ta s i k e m is k in a n . P e n d a p a ta n d a e r a h te rs e b u t m e n c a k u p
P e n d a p a ta n A s li D a e ra h (P A D ), D a n a A lo k a s i U m u m (D A U ) d a n D a n a A lo k a s i
K h u s u s (D A K ), s e d a n g k a n b e la n ja d a e r a h m e n c a k u p b e la n ja p e m b a n g u n a n .
P e rb e d a a n P A D , D A U , D A K d a n b e la n ja p e m b a u g u n a n y a n g b e rb e d a -b e d a
a n ta ra d a e r a h s a tu d e n g a n d a e r a h y a n g la in n y a a k a n b e r d a m p a k p a d a p e r tu m b u h a n

Seliyawati, Hamzah, Analisis Pengaruh PAD, DAU, DAK, dan Belanja Pembangunan ...

ekonom i

yang

b e rb e d a

p u la ,

s e h in g g a

m e n g a k ib a tk a n

213

p e n u ru n a n

tin g k a t

p e n g a n g g u r a n d a n tin g k a t k e m is k in a n y a n g tid a k s a m a a n ta r a d a e ra h s a tu d e n g a n
d a e r a h l a i n n y a . U n t u k it u , p e n e l i t i a n in i m e n g k a j i d a n m e n g u j i p e n g a r u h P A D , D A U ,
D A K d a n b e la n ja p e m b a n g u n a n te r h a d a p p e r tu m b u h a n e k o n o m i, k e m is k in a n b a ik
s e c a ra la n g s u n g m a u p u n tid a k la n g s u n g , d a n p e n g a n g g u r a n d e n g a n m e n g g u n a k a n
p e n d e k a t a n a n a l i s i s j a l u r . T u j u a n p e n e l i t i a n in i u n t u k m e n g u j i p e n g a r u h l a n g s u n g
PA D, D A U , D A K

dan

b e la n ja p e m b a n g u n a n

te rh a d a p p e rtu m b u h a n

e k o n o m i,

p e n g a ru h la n g s u n g p e rtu m b u h a n e k o n o m i te rh a d a p k e m is k in a n d a n p e n g a n g g u ra n ,
s e r t a p e n g a r u h t i d a k l a n g s u n g P A D , D A U , D A K , d a n b e l a n j a p e m b a n g u n a n te r h a d a p
k e m is k in a n d a n p e n g a n g g u ra n .
L A N D A S A N T E O R I D A N P E N G E M B A N G A N H IP O T E S IS

P A D , D A U , D A K d a n B e la n ja In v e s ta s i
P e n d a p a ta n A s li D a e ra h (P A D ) m e n u ru t H a lim

(2 0 0 1 ) a d a la h p e n e rim a a n

y a n g d ip e ro le h d a e ra h d a ri s u m b e r -s u m b e r d a la m w ila y a h n y a s e n d iri y a n g d ip u n g u t
b e rd a sa rk a n

p e ra tu ra n

d aerah

sesuai

dengan

p e ra tu ra n

p e ru n d a n g -u n d a n g a n

y a n g b e rla k u . M e n u ru t B ra ta k u s u m a h & S o lih in (2 0 0 2 ) p e n g e rtia n P A D a d a la h
p e n d a p a ta n y a n g b e ra s a l d a ri d a la m

d a e ra h y a n g b e rs a n g k u ta n g u n a m e m b ia y a i

k e g ia ta n - k e g ia ta n d a e r a h te rs e b u t. D a la m k e n y a ta a n n y a P A D te rd iri d a ri e m p a t
je n is p e n d a p a ta n , y a itu p a ja k d a e r a h , re trib u s i d a e ra h , h a s il p e ru s a h a a n m ilik d a e ra h
d a n h a s il p e n g e lo la a n k e k a y a a n d a e r a h y a n g d ip is a h k a n d a n la in -la in P A D y a n g
sah.
S e la n ju tn y a , D a n a A lo k a s i U m u m
APBN

(A n g g a ra n P e n d a p a ta n

dan

(D A U ) a d a la h d a n a y a n g b e ra s a l d a ri

B e la n ja N e g a ra ) y a n g

d ia lo k a s ik a n

dengan

tu ju a n p e m e r a ta a n k e m a m p u a n k e u a n g a n a n ta r d a e r a h u n tu k m e m b ia y a i k e b u tu h a n
p e n g e lu a ra n n y a

d a la m

ra n g k a

p e la k s a n a a n

d e s e n tra lis a s i.

P e m e rin ta h

m e m b e rik a n b a n tu a n b e ru p a D A U y a n g b e s a rn y a s e k u ra n g -k u ra n g n y a 2 6 %

pusat

d a ri

p e n e r im a a n d a la m n e g e r i y a n g d ite ta p k a n d a la m A P B N . U n tu k d a e ra h p r o v in s i
m e n e rim a

seb esar

sebesar 90% .

10%

d a ri D A U

P e n g a tu ra n

le b ih

yang

d ite ta p k a n , s e d a n g k a n k a b u p a te n /k o ta

la n ju t d itu a n g k a n

d a la m

P e ra tu ra n

P e m e rin ta h

N o m o r 1 0 4 ta h u n 2 0 0 0 y a n g m e n y a ta k a n b a h w a p e m b a g ia n D A U k e p a d a s e lu r u h
p ro v in s i d a n k a b u p a te n / k o ta d i In d o n e s ia b e rd a s a rk a n b o b o t d a ri m a s in g -m a s in g
d a e ra h , y a n g d ite ta p k a n b e r d a s a r k a n a ta s k e b u tu h a n w ila y a h o to n o m i d a e r a h d a n
p o te n s i e k o n o m i d a e ra h .
S e m e n t a r a it u , D a n a A l o k a s i K h u s u s ( D A K ) a d a l a h d a n a y a n g b e r a s a l d a r i
A P B N , y a n g d ia lo k a s ik a n k e p a d a d a e ra h u n tu k m e m b a n tu m e m b ia y a i k e b u tu h a n
k h u s u s . P e n g a lo k a s ia n D A K m e m p e r h a tik a n k e te r s e d ia a n d a n a d a la m A P B N , y a n g

214

Jurnal Akuntansi dan Keuangan Indonesia, Desember 2007, Vol.4, No.2, hal. 211-228

b e r a r ti b a h w a b e s a ra n D A K tid a k d a p a t d ip a s tik a n s e tia p ta h u n n y a . D A K d ib e r ik a n
k e p a d a d a e r a h a p a b ila d a e ra h m e n g h a d a p i m a s a la h - m a s a la h k h u s u s . M e n u r u t H a iru l
A s w a d i d a la m H a lim (2 0 0 1 ) tu ju a n d a ri p e n g g u n a a n D A K d a p a t d ia r a h k a n p a d a
u p a y a u n tu k m e n in g k a tk a n In d e k s P e m b a n g u n a n M a n u s ia (1 P M ) y a n g m e r u p a k a n
s a l a h s a t u is u n a s i o n a l y a n g p e r l u d i t u n t a s k a n . H a l in i d i k a r e n a k a n b e s a m y a t i n g k a t
k e m is k in a n y a n g a d a d i d a e ra h .
T e rk a it d e n g a n b e la n ja d a e r a h , d ib a g i k e d a la m d u a k e lo m p o k y a itu (H a lim ,
2 0 0 2 ) b e la n ja ru tin /o p e r a s io n a l d a n b e la n ja p e m b a n g u n a n . B e la n ja p e m b a n g u n a n
te rd iri d a ri b e la n ja p u b lik d a n b e la n ja a p a ra tu r. U n tu k b e la n ja p e m b a n g u n a n a s p e k a s p e k y a n g h a ru s d ip e r tim b a n g k a n o le h p e m e r in ta h d a e r a h b e r u p a a s p e k k e la y a k a n
te k n is , k e u a n g a n , e k o n o m i, d a n s o s ia l b u d a y a .

P e r t u m b u h a n E k o n o m i, K e m is k in a n d a n P e n g a n g g u r a n
S e c a ra u m u m p e rtu m b u h a n e k o n o m i d a p a t d ia rtik a n s e b a g a i p e rk e m b a n g a n
k e g ia ta n d a la m p e re k o n o m ia n y a n g m e n y e b a b k a n b a ra n g d a n j a s a y a n g d ip ro d u k s i
d a la m

m a s y a ra k a t b e rta m b a h

dan

k e m a k m u ra n

m a s y a ra k a t m e n in g k a t.

Is tila h

p e r tu m b u h a n e k o n o m i m e n e r a n g k a n a ta u m e n g u k u r p r e s ta s i d a n p e rk e m b a n g a n s u a tu
p e r e k o n o m ia n . P e rtu m b u h a n e k o n o m i d a p a t j u g a d ia rtik a n s e b a g a i k e n a ik a n

domestic product (GDP)

a ta u

Gross National Product (GNP)

Gross

ta n p a m e m a n d a n g

a p a k a h k e n a ik a n itu le b ih b e s a r a ta u le b ih k e c il d a ri tin g k a t p e r tu m b u h a n p e n d u d u k ,
a ta u a p a k a h p e r u b a h a n s tr u k tu r e k o n o m i te ija d i a ta u tid a k ( A r s y a d 1 9 9 9 ). D a ri
b e b e r a p a d e fin is i d i a ta s d a p a t d is im p u lk a n b a h w a p e r tu m b u h a n e k o n o m i m e r u p a k a n
k e m a m p u a n s u a tu n e g a r a d a la m

m e n y e d ia k a n k e b u tu h a n a k a n b a ra n g d a n ja s a

k e p a d a m a s y a ra k a t d a la m ju m la h y a n g b a n y a k s e h in g g a m e m u n g k in k a n p e n in g k a ta n
s ta n d a r h id u p d a n p e n u ru n a n tin g k a t p e n g a n g g u r a n d a la m ja n g k a p a n ja n g .
M e n u ru t K u z n e t d a la m

J h in g a n

(2 0 0 0 ), te rd a p a t e n a m

c iri p e r tu m b u h a n

e k o n o m i y a n g b e rd a s a rk a n p a d a p r o d u k n a s io n a l d a n k o m p o n e n n y a , y a itu : (1 ) L a ju
p e rtu m b u h a n p e n d u d u k d a n p ro d u k p e r k a p ita ; (2 ) P e n in g k a ta n p ro d u k tiv ita s ; (3 )
L a ju p e ru b a h a n s tru k tu ra l y a n g tin g g i; (4 ) U rb a n is a s i; (5 ) E k s p a n s i n e g a r a m a ju ; s e r ta
( 6 ) A r u s b a ra n g , m o d a l d a n o r a n g a n ta r b a n g s a . K e e n a m c iri p e r tu m b u h a n e k o n o m i
te r s e b u t s a lin g b e r k a ita n s a tu s a m a la in , y a n g te rja lin d a la m u r u ta n s e b a b a k ib a t.
M e n u r u t p a n d a n g a n e k o n o m k la s ik (A d a m S m ith , D a v id R ic a rd o , T h o m a s R o b e r t
M a lth u s , d a n J h o n S tu a rt M ill) a d a e m p a t fa k to r y a n g m e m p e n g a ru h i p e r tu m b u h a n
e k o n o m i m e n u r u t B o e d i o n o ( 1 9 8 8 ) , y a i t u : 1. J u m l a h p e n d u d u k ; 2 . J u m l a h s t o k
b a r a n g - b a r a n g m o d a l; 3. L u a s ta n a h d a n k e k a y a a n a la m ; s e r ta 4 . T in g k a t te k n o lo g i
y a n g d ig u n a k a n .

Setiyawati, Hamzah, Anulisis Pengaruh PAD, DA U, DAK, Jan Belanja Pembangunan.

215

M e n u r u t D in a s S o s ia l J a w a T im u r, d e fin is i k e m is k in a n d a p a t d ilih a t d a ri
d u a s i s i y a i t u e k o n o m i d a n s o s i a l . D a r i s is i e k o n o m i , k e m i s k i n a n m e n u n j u k k a n
k e tid a k m a m p u a n

se se o ra n g

u n tu k

m em enuhi

k e b u tu h a n

m akanan

m aupun

n o n m a k a n a n y a n g b e r s i f a t m e n d a s a r , s e d a n g k a n d a r i s is i s o s i a l m e n u n j u k k a n
k e tid a k m a m p u a n d a la m p e r a n s o s ia l. B a n y a k f a k to r y a n g m e n y e b a b k a n k e m is k in a n ,
b a ik y a n g r e la tif te ta p m a u p u n y a n g b e rk e m b a n g . F a k to r y a n g r e la tif te ta p m is a ln y a
le ta k g e o g ra fis d a n d a y a d u k u n g a la m . S e m e n ta ra fa k to r y a n g b e rk e m b a n g a d a la h
b e ru p a

keadaan

s o s ia l,

keadaan

budaya

yang

m enyangkut

p e n g e ta h u a n

dan

k e te r a m p ila n , a d a t- is tia d a t, s itu a s i p o litik d a n k e b ija k s a n a a n p e n g u a s a . M e n u r u t
p a k a r ek o n o m i ad a b eb erap a
k e m is k in a n

(T o d a ro

1 9 9 5 ).

in d ik a to r y a n g m e n y e b a b k a n
In d ik a to r

te rs e b u t

o ra n g te rp e ra n g k a p

d ia n ta ra n y a

te rk a it

dengan

p e r k e m b a n g a n d i b id a n g s o s ia l d a n b id a n g e k o n o m i, y a itu a n ta r a la in p e la y a n a n
k e s e h a ta n , g iz i, p e n g a ja r a n , p e r u m a h a n , k o n s u m s i, tr a n s p o - ta s i d a n ja s a , p e r ta n ia n ,
in d u s tri, d a n p e r d a g a n g a n .
P e n g e rtia n p e n g a n g g u r a n m e n u r u t ls k a n d a r P u to n g (2 0 0 3 ) a d a la h p e n d u d u k
y a n g tid a k b e k e r ja te ta p i s e d a n g m e n c a ri p e k e r ja a n a ta u s e d a n g m e m p e rs ia p k a n
s u a tu u s a h a b a ru , a ta u p e n d u d u k y a n g tid a k m e n c a ri p e k e r ja a n k a re n a tid a k m u n g k in
m e n d a p a tk a n p e k e rja a n

(discouraged workers)

a ta u p e n d u d u k y a n g tid a k m e n c a ri

p e k e r ja a n k a r e n a s u d a h d ite r im a b e k e r ja a ta u m e m p u n y a i p e k e r ja a n te ta p i b e lu m
b e k e rja

(future starts).

S a m u e ls o n (1 9 9 7 ) m e m b a g i p e n y e b a b d a ri p e n g a n g g u r a n

d a la m 3 (tig a ) je n is , y a itu : (1 ) P e n g a n g g u r a n f r ik s io n a l; (2 ) P e n g a n g g u r a n s tru k tu r a l;
d a n (3 ) P e n g a n g g u r a n s ik lis . B e r d a s a rk a n p r a k te k n y a , m e n u r u t K u n c o ro (2 0 0 3 )
p e n g a n g g u r a n d ig o lo n g k a n m e n ja d i p e n g a n g g u r p e n u h , s e te n g a h p e n g a n g g u r, d a n
k a d a n g p e n g an g g u r.

H u b u n g a n P A D , D A U , D A K d a n B e la n j a P e m b a n g u n a n T e r h a d a p P e r t u m b u h a n
E k o n o m i, K e m is k in a n , d a n P e n g a n g g u r a n .
P e n in g k a ta n P A D a k a n m e n d o ro n g p e rtu m b u h a n e k o n o m i d a e ra h . A d a n y a
k e n a ik a n P A D a k a n m e m ic u d a n m e m a c u p e rtu m b u h a n e k o n o m i d a e ra h m e n ja d i
le b ih b a ik d a rip a d a p e rtu m b u h a n e k o n o m i d a e r a h s e b e lu m n y a . K e n a ik a n P A D ju g a
d a p a t m e n g o p tim a lk a n d a n m e n in g k a tk a n a k tiv ita s p a d a s e k to r-s e k to r y a n g te rk a it
dengan

p e rtu m b u h a n e k o n o m i, s e p e rti s e k to r in d u s tri d a n p e r d a g a n g a n , s e k to r

j a s a , d a n s e k to r -s e k to r la in n y a . J ik a te rn y a ta P A D b e rp e n g a ru h p a d a p e r tu m b u h a n
e k o n o m i, m a k a te rd a p a t k e m u n g k in a n k u a t b a h w a D A U d a n D A K ju g a b e rp e n g a ru h
p o s i t i f te rh a d a p p e r tu m b u h a n e k o n o m i k a re n a n ila i D A U d a n D A K p a d a u m u m n y a
le b ih b e s a r d ib a n d in g k a n k o n tr ib u s i P A D .
S a la h

s a tu

p e rs o a la n

pem bangunan

d asaw arsa

in i

a d a la h

u saha

u n tu k

m e n g u r a n g i ju m la h p e n d u d u k m is k in . K a re n a s e la in a la s a n k e m a n u s ia a n , m e n g a ta s i

216

Jurnal Akuntansi dan Keuangan Indonesia, Desember 2007, Vol.4, No.2, hal. 211-228

m a s a la h k e m is k in a n

m e ru p a k a n

u s a h a u n tu k

m e n g h in d a ri b ia y a p e m b a n g u n a n

y a n g le b ih b e s a r di m a s a y a n g a k a n d a ta n g . S u d a h b a n y a k te o ri, m o d e l d a n s tra te g i
p e m b a n g u n a n y a n g d iu ta ra k a n p a r a a h li u n tu k m e n g a ta s i m a s a la h k e m is k in a n ,
n a m u n h i n g g a s a a t in i m a s a l a h k e m i s k i n a n t e t a p m e n j a d i m a s a l a h p e n t i n g d i n e g a r a n e g a r a b e r k e m b a n g . D i In d o n e s ia , k e b ija k a n m e n g a ta s i p e rm a s a la h a n k e m is k in a n
j u g a s u d a h d ila k u k a n o le h p e m e r in ta h . A k a n te ta p i f e n o m e n a y a n g te r ja d i j u s tr u
m e n u n ju k k a n b a h w a ju m la h m a s y a ra k a t m is k in tid a k b e rk u ra n g . In i m e m b u k tik a n
b a h w a d a la m

p e n g e lo la a n p e n d a p a ta n m a s ih te rja d i k e s e n ja n g a n p e n g a lo k a s ia n

s e k to r-s e k to r

yang

m e m b e rik a n

k o n trib u s i

pada

p e m b a n g u n a n y a n g d i l a k u k a n s e l a m a in i b e l u m

pem bangunan

s e h in g g a

h a s il

m e m b e rik a n k e m a k m u ra n y a n g

m e r a ta . J ik a s e tia p d a e r a h m a m p u m e n g o p tim a lk a n d a n m e n g e lo la p e n d a p a ta n n y a
s e n d ir i, m a k a a k a n te rja d i p e n in g k a ta n p a d a b e rb a g a i p o te n s i d i s e k to r m a s in g - m a s in g
y a n g te rk a it d e n g a n p e rtu m b u h a n e k o n o m i. D e n g a n b e g itu d a e r a h te rs e b u t a k a n
m e n e k a n tin g k a t p e n g a n g g u ra n d i d a e ra h n y a d a n m e n g u ra n g i ju m la h k e m is k in a n
y a n g a d a d i d aerah .
U n tu k

m e n g o p tim a lk a n

p e rtu m b u h a n

ekonom i

dan

dan

m e n g e lo la

s e la n ju tn y a

PA D

b e rim b a s

yang
pada

b e rd am p ak
penekanan

pada
tin g k a t

p e n g a n g g u r a n d a n m e n g u ra n g i k e m is k in a n , m a k a d ip e rlu k a n p e n g e lo la a n a lo k a s i
an g g aran

s e b a g a i s a la h

s a tu

s tra te g i p e n g e lo la a n

p e n d a p a ta n .

S tra te g i a lo k a s i

a n g g a r a n in i b i s a m e n d o r o n g d a n m e m p e r c e p a t p e r t u m b u h a n e k o n o m i s e k a l i g u s
m e n ja d i a la t m e n g u ra n g i k e s e n ja n g a n / k e tim p a n g a n re g io n a l

(K u n c o ro , 2 0 0 3 ).

P e n g a n g g u ra n b e rh u b u n g a n e ra t d e n g a n k e te r s e d ia a n la p a n g a n k e rja , k e te r s e d ia a n
la p a n g a n

k e ija

b e rh u b u n g a n

dengan

b e la n ja p e m b a n g u n a n .

D engan

d e m ik ia n ,

s tr a te g i p e n g o p tim a la n d a n p e n g e lo la a n a n g g a ra n a k a n m e n d o ro n g p e rtu m b u h a n
e k o n o m i m e la lu i o p tim a lis a s i p o te n s i s e k to r -s e k to r p e m b a n g u n a n . P e rtu m b u h a n
e k o n o m i a k a n m e n e k a n tin g k a t p e n g a n g g u ra n d a n m e n g u ra n g i ju m la h k e m is k in a n
d i d a erah .

P e n e l i t i a n T e r d a h u lu
P e n e litia n C h a n g & H o d a la m A b d u R a h m a n (2 0 0 2 ) m e n y a ta k a n b a h w a P A D
m e m p e n g a r u h i p e rtu m b u h a n e k o n o m i d e n g a n m e lih a t h a s il a n a lis is e la s tis ita s P A D
t e r h a d a p P e n d a p a t a n D o m e s t i k R e g i o n a l B r u t o ( P D R B ) . L in d a n L i u d a l a m P r i y o
(2 0 0 6 ) m e n y a ta k a n b a h w a b e la n ja p e m b a n g u n a n m e ru p a k a n u p a y a lo g is y a n g
d ila k u k a n p e m e r in ta h d a e ra h u n tu k m e n in g k a tk a n k e p e rc a y a a n p u b lik d a la m ra n g k a
m e n in g k a tk a n p e rtu m b u h a n e k o n o m i d a e ra h . P e n e litia n te rs e b u t m e n e m u k a n a d a n y a
h u b u n g a n y a n g k u a t a n ta ra b e la n ja p e m b a n g u n a n d e n g a n tin g k a t d e s e n tra lis a s i y a n g
m e n d o r o n g d a n m e m p e rc e p a t p e rtu m b u h a n e k o n o m i d i d a e ra h . P e n e litia n A d i (2 o 0 6 )
m e n g e n a i h u b u n g a n a n ta ra p e rtu m b u h a n e k o n o m i d a e ra h , b e la n ja p e m b a n g u n a n d a n

Setiyawati, Hamzah, Analisis Pengaruh PAD, DAU, DAK, dan Belanja Pembangunan

217

P A D s e J a w a B a li, m e n u n ju k k a n b a h w a p e r tu m b u h a n e k o n o m i d a e r a h m e m p u n y a i
d a m p a k y a n g s ig n ifik a n te r h a d a p p e n in g k a ta n P A D . N a m u n s a y a n g n y a p e rtu m b u h a n
e k o n o m i P e m d a k a b u p a te n d a n k o ta m a s ih k e c il, s e h in g g a p e n e r im a a n P A D n y a p u n
k e c il. S e d a n g k a n b e la n ja p e m b a n g u n a n m e m b e rik a n d a m p a k y a n g p o s itif te rh a d a p
P A D m a u p u n p e r tu m b u h a n e k o n o m i.
P e n e litia n A r th u r O k u n d a la m I s k a n d a r P u to n g (2 0 0 3 ) m e n g a ta k a n a p a b ila
G N P tu m b u h s e b e s a r 2 ,5 % d i a ta s tr e n n y a y a n g te la h d ic a p a i p a d a ta h u n te r te n tu ,
m a k a tin g k a t p e n g a n g g u r a n a k a n tu ru n s e b e s a r 1 % . D e n g a n k a ta la in , j i k a tin g k a t
p e n g a n g g u r a n in g in d itu r u n k a n s e b e s a r 2 0 % , m a k a p e r tu m b u h a n e k o n o m i h a ru s la h
d ip a c u a g a r b is a tu m b u h s e b e s a r 5 % d i a ta s ra ta -ra ta .

H ip o t e s is P e n e lit ia n
M e n g a c u p a d a la n d a s a n te o ri d a n p e n e litia n te rd a h u lu , m a k a d a p a t d itu ru n k a n
h ip o te s is s e b a g a i b e rik u t:

H A]: P A D s e c a r a la n g s u n g b e r p e n g a r u h s ig n if ik a n p o s it if t e r h a d a p p e r t u m b u h a n
e k o n o m i.
H a2: D A U s e c a r a la n g s u n g b e r p e n g a r u h sig n if ik a n p o s it if t e r h a d a p p e r t u m b u h a n
e k o n o m i.
H a3: D A K s e c a r a la n g s u n g b e r p e n g a r u h s ig n if ik a n p o s it if t e r h a d a p p e r t u m b u h a n
e k o n o m i.
H a4: B e l a n j a P e m b a n g u n a n s e c a r a l a n g s u n g b e r p e n g a r u h s ig n if i k a n p o s i t i f
t e r h a d a p p e r t u m b u h a n e k o n o m i.
H a5: P e r t u m b u h a n E k o n o m i s e c a r a la n g s u n g b e r p e n g a r u h s ig n if ik a n n e g a t i f
t e r h a d a p k e m is k in a n .
H a6: P e r t u m b u h a n E k o n o m i s e c a r a l a n g s u n g b e r p e n g a r u h s ig n if ik a n n e g a t i f
te rh a d a p p en g a n g g u r a n .
H a7*. P A D s e c a r a t i d a k l a n g s u n g b e r p e n g a r u h s i g n i f i k a n n e g a t i f t e r h a d a p
k e m is k in a n .
H a8: P A D s e c a r a t i d a k l a n g s u n g b e r p e n g a r u h s i g n i f i k a n n e g a t i f t e r h a d a p
pengangguran.
H a9: D A U s e c a r a t i d a k l a n g s u n g b e r p e n g a r u h s ig n i f i k a n n e g a t i f t e r h a d a p
k e m is k in a n .
H a10: D A U s e c a r a t i d a k l a n g s u n g b e r p e n g a r u h s ig n i f i k a n n e g a t i f t e r h a d a p
pengangguran.
H a]]: D A K s e c a r a t i d a k l a n g s u n g b e r p e n g a r u h s ig n i f i k a n n e g a t i f t e r h a d a p
k e m is k in a n .
H a12: D A K s e c a r a t i d a k l a n g s u n g b e r p e n g a r u h s ig n if iK a n n e g a t i f t e r h a d a p
pengangguran.

Jurnal Akuntansi dan Keuangan Indonesia, Desember 2007. Vol.4, No.2, hal. 211-228

218

H a |3 : B e l a n j a p e m b a n g u n a n s e c a r a t i d a k l a n g s u n g b e r p e n g a r u h s i g n i f i k a n
n e g a t i f t e r h a d a p k e m is k in a n .
H A14: B e l a n j a p e m b a n g u n a n s e c a r a t i d a k l a n g s u n g b e r p e n g a r u h s ig n i f i k a n
n e g a t if te r h a d a p p e n g a n g g u r a n .
D e s a i n P e n e lit ia n
B e r d a s a rk a n h ip o te s is p e n e litia n , m a k a d e s a in p e n e litia n d a p a t d ig a m b a r k a n
d a n d ib u a tk a n p e r s a m a a n r e g r e s in y a s e b a g a i b e rik u t:

G am b ar 1
D e sa in P en elitia n

A d a p u n p e rs a m a a n re g re s i d a ri d e s a in p e n e litia n te rs e b u t a d a la h s e b a g a i
b e r i k u t m i.
X

5

= a + B X .1 + B X 2, + B X 3, + B X 44 + e,1

Y l = a + yX 5 + &i
Y 2 = a + 8 X 5 + e,
D i m ana:
a

= k o n s ta n ta

B, y , d a n 8

= k o e fis ie n

error term

£(

=

X,

= P e n d a p a ta n A s li D a e ra h (P A D )

X2

= D a n a A lo k a s i

X3

= D a n a A lo k a s i K h u s u s (D A K )

X4

= B e la n ja In v e s ta s i

U m u m (D A U )

X5

= P e rtu m b u h a n E k o n o m i

Y,

= K e m is k in a n

Y

= P e n g a n g g u ra n

Setiyawati, Hamzah, Analisis Pengaruh PAD, DAU, DAK, dan Belanja Pembangunan...

N ila i

PAD, D A U , D A K , dan

b e la n ja

in v e s ta s i s a tu a n n y a

219

a d a la h ju ta a n ,

s e d a n g k a n n ila i p e rtu m b u h a n e k o n o m i, k e m is k in a n , d a n p e n g a n g g u r a n s a tu a n n y a
a d a la h p e rs e n ta s e . U n tu k m e n g h in d a r i b ia s , m a k a d ila k u k a n s ta n d a ris a s i te rh a d a p
s e m u a v a ria b e l- v a r ia b e l te rs e b u t s e h in g g a n ila in y a tid a k b e r b e d a ja u h a n ta r a s a tu
v a ria b e l d e n g a n

v a ria b e l la in n y a .

S e b e lu m

d ila k u k a n

p e n g u jia n

re g re s i, m a k a

d ila k u k a n u ji a s u m s i k la s ik p a d a d e s a in p e n e litia n te r s e b u t b e r u p a u ji n o r m a lita s ,
h e te r o s k e d a s tis ita s , m u ltik o lin e a rita s , d a n o to k o re la s i. H a s il p e n g u jia n m e n u n ju k k a n
v a ria b e l-v a ria b e l p e n e litia n te rb e b a s d a ri u ji a s u m s i k la s ik .

M E T O D E P E N E L IT IA N
P e n e litia n

in i m e n g g u n a k a n

p e n d e k a ta n

k u a n tita tif.

D a la m

p e n e litia n

in i

p e n e l i t i m e n g g u n a k a n s t a t i s t i k d e s k r i p t i f d a n r e g r e s i li n i e r b e r g a n d a u n t u k m e l a k u c a n
a n a lis is j a l u r te rh a d a p v a r ia b e l- v a r ia b e l p e n e litia n .

P o p u la s i d a n S a m p e l
P o p u l a s i d a l a m p e n e l i t i a n in i a d a l a h l a p o r a n A P B D J a w a T i m u r d a n r e a l i s a s i n y a
u n tu k ta h u n 2 0 0 1 s a m p a i d e n g a n 2 0 0 5 s e te la h a d a n y a im p le m e n ta s i U n d a n g - u n d a n g
O to n o m i D a e ra h . T a h u n y a n g s a m a ju g a b e rla k u b a g i tin g k a t p e rtu m b u h a n e k o n o m i,
tin g k a t p e n g a n g g u r a n d a n tin g k a t k e m is k in a n . S a m p e l d a la m p e n e litia n in i a d a la h
3 8 k a b u p a te n /k o ta d i P r o p in s i J a w a T im u r y a n g te rd iri d a ri 2 9 k a b u p a te n d a n 9 k o ta
m u la i ta h u n 2 0 0 1 s a m p a i ta h u n 2 0 0 5 y a n g te la h d ia d m in is tr a s ik a n d e n g a n b a ik d a n
te la h d ip u b lik a s ik a n o le h B a d a n P u s a t S ta tis tik .

J e n is d a n S u m b e r D a t a
J e n i s d a t a y a n g d i g u n a k a n d a l a m p e n e l i t i a n in i a d a l a h d a t a s e k u n d e r , y a i t u
b e r u p a d a ta k u a n tita tif y a n g m e lip u ti d a ta k e u a n g a n re a lis a s i A P B D y a k n i d a ta
P A D , D A U , D A K , b e la n ja

p e m b a n g u n a n , p e rtu m b u h a n

e k o n o m i, k e m is k in a n

d a n p e n g a n g g u r a n . D a ta d a la m p e n e litia n in i d ip e ro le h d a ri d in a s a ta u in s ta n s i
y a n g te r k a it y a itu D in a s S o s ia l, D in a s T e n a g a K e ija , B a d a n P u s a t S ta tis tik J a w a
T im u r s e rta s e c a ra

online

d i s itu s - s itu s D e p a rte m e n D a la m N e g e ri d a n D e p a r te m e n

K e u a n g a n y a n g b e rk a ita n d e n g a n v a ria b e l p e n e litia n .

I d e n t if ik a s i V a r ia b e l
V a r i a b e l y a n g d i g u n a k a n d a l a m p e n e l i t i a n in i m e l i p u t i v a r i a b e l e k s o g e n d a n
e n d o g e n . P A D , D A U , D A K , d a n b e la n ja in v e s ta s i m e ru p a k a n v a ria b e l e k s o g e n ,

Jurnal Akuntansi dan Keuangan Indonesia, Desember 2007, Vol.4, No.2, hal. 211-228

220

p e r tu m b u h a n e k o n o m i m e ru p a k a n v a ria b e l e n d o g e n d a n e k s o g e n , k e m is k in a n d a n
p e n g a n g g u r a n m e ru p a k a n v a ria b e l e n d o g e n .

O p e r a s i o n a l V a r ia b e l d a n P e n g u k u r a n V a r ia b e l
U n tu k

m e m b e rik a n

pem aham an

yang

le b ih

s p e s ifik

te rh a d a p

v a ria b e l

p e n e litia n , m a k a v a ria b e l - v a ria b e l te r s e b u t d id e fin is ik a n s e c a ra o p e ra s io n a l d a n
d iu k u r s e b a g a i b e rik u t:
1.

P e n d a p a ta n A s li D a e ra h (P A D ) a d a la h p e n e rim a a n y a n g d ip e ro le h d a e r a h d a ri
s u m b e r - s u m b e r d a la m w ila y a h n y a s e n d iri y a n g d ip u n g u t b e rd a s a r k a n p e r a tu r a n
d a e r a h s e s u a i d e n g a n p e r a tu r a n p e ru n d a n g -u n d a n g a n y a n g b e rla k u . P A D d iu k u r
d a ri to ta l p e n e r im a a n p a ja k d a e ra h , re trib u s i d a e ra h , h a s il p e ru s a h a a n m ilik
d a e ra h d a n h a s il p e n g e lo la a n k e k a y a a n d a e ra h y a n g d ip is a h k a n d a n la in -la in
P A D y a n g sah.

2.

D a n a A lo k a s i U m u m (D A U ) a d a la h d a n a y a n g b e ra s a l d a ri A n g g a ra n P e n d a p a ta n
d a n B e la n ja N e g a r a (A P B N ) y a n g d ia lo k a s ik a n d e n g a n tu ju a n p e m e r a ta a n
k e m a m p u a n k e u a n g a n a n ta r d a e r a h u n tu k m e m b ia y a i k e b u tu h a n p e n g e lu a r a n n y a
d a la m r a n g k a p e la k s a n a a n d e s e n tra lis a s i. D A U d iu k u r d a ri j u m la h p e n e r im a a n
t r a n s f e r y a n g d i b e r i k a n o l e h p e m e r i n t a h p u s a t.

3.

D a n a A lo k a s i K h u s u s (D A K ) a d a la h d a n a y a n g b e r a s a l d a ri A P B N

yang

d ia lo k a s ik a n k e p a d a d a e ra h u n tu k m e m b a n tu m e m b ia y a i k e b u tu h a n k h u s u s .
D A K d itik u r d a ri ju m la h p e n e rim a a n D A K y a n g d ib e rik a n o le h p e m e r in ta h
p u s a t.
4.

B e la n ja p e m b a n g u n a n a d a la h p e n g e lu a ra n d itu ju k a n u n tu k k e p e n tin g a n p u b lik
d a la m

ra n g k a

m e n in g k a tk a n

kem am puan

m a sy a ra k a t

dan

m enum buhkan

p e r e k o n o m ia n d a e ra h . B e la n ja p e m b a n g u n a n d iu k u r d a ri ju m la h a lo k a s i b e la n ja
p u b lik d a n b e la n ja a p a ra tu r.
5.

P e r tu m b u h a n e k o n o m i a d a la h p e rk e m b a n g a n k e g ia ta n d a la m p e r e k o n o m ia n y a n g
m e n y e b a b k a n b a r a n g d a n ja s a y a n g d ip ro d u k s i d a la m m a s y a ra k a t b e r ta m b a h d a n
k e m a k m u r a n m a s y a ra k a t m e n in g k a t. P e rtu m b u h a n e k o n o m i d iu k u r d a ri s e lis ih
a n t a r a P e n d a p a t a n D o m e s t i k R e g i o n a l B r u t o ( P D R B ) p a d a s a a t in i d e n g a n
P D R B s e b e l u m n y a d i b a g i d e n g a n P D R B s a a t in i.

6.

K e m is k in a n a d a la h k e tid a k m a m p u a n s e s e o ra n g u n tu k m e m e n u h i k e b u tu h a n
m a k a n a n m a u p u n n o n m a k a n a n y a n g b e rs ifa t m e n d a sa r. K e m is k in a n d iu k u r d a ri
p e r s e n ta s e ju m la h p e n d u d u k m is k in p a d a d a e r a h te rs e b u t.

7.

P e n g a n g g u ra n

a d a la h p e n d u d u k y a n g

tid a k b e k e r ja , te ta p i s e d a n g m e n c a r i

p e k e r ja a n a ta u s e d a n g m e m p e r s ia p k a n s u a tu u s a h a b a ru a ta u p e n d u d u k y a n g tid a k
m e n c a r i p e k e r ja a n k a r e n a tid a k m u n g k in m e n d a p a tk a n p e k e r ja a n . P e n g a n g g u r a n
d iu k u r d a ri p e rs e n ta s e ju m la h p e n d u d u k y a n g m e n g a n g g u r d i d a e ra h te rs e b u t.

221

Setiyawati, Hamzah, Analisis Pengaruh PAD, DAU, DAK, dan Belanja Pembangunan

A N A L IS IS D A T A D A N P E M B A H A S A N
A n a l i s i s d a t a p a d a p e n e l i t i a n in i m e n g g u n a k a n h a s i l s t a t i s t i k d e s k r i p t i f d a n
a n a l i s i s j a l u r d e n g a n m e n g g u n a k a n r e g r e s i lin ie r . U n t u k h a s i l p e n g u j i a n d a t a d e n g a n
s ta tis tik d e s k r ip tif d a p a t d itu n ju k k a n s e b a g a i b e rik u t.

T ab el 1
H a sil P e n g u jia n S ta tistik D e sk r ip tif

N

M in im u m

Mean

M a k sim u m

D e v ia s i S ta n d a r

P e n d a p a ta n A s li D a e ra h

19 0

5 ,1 5 2

4 9 6 ,1 9 0

3 3 ,3 3 2 .6 7

5 3 ,4 5 0 .7 7 4

D a n a A lo k a s i U m u m

1 90

8 0 ,7 7 4

5 1 3 ,5 6 3

2 4 8 ,8 4 1 .2 1

8 9 ,9 5 5 .9 2 2

D a n a A lo k a s i K h u su s

190

1 ,0 0 0

2 1 ,9 1 8

6 7 7 2 .2 2

2 ,8 7 2 .7 9 1

B e la n j a P e m b a n g u n a n

190

1 6 ,2 4 9

1 5 ,7 1 6 ,3 2 7

1 7 1 ,8 7 8 .9 6

1 ,1 3 4 ,8 4 9 .2 3 3

L a ju P e rtu m b u h a n E k o n o m i 1 90

2 .0 3

6 .9 3

4 .4 0 7 3

1 .2 6 9

K e m is k in a n

1 90

1 2 .6 8

6 3 0 .4 6

1 9 4 .3 9 5 6

1 2 7 .1 5 3

Pengan gguran

190

1 .0 5

1 4 .5 3

5 .7 9 0 7

2 .9 4 6

190
V a lid N ( listwise )
Sumber: D ata Sekunder D iolah (2007)

B e r d a s a r k a n ta b e l 1 d i a ta s d a p a t d ilih a t b a h w a k e s e n ja n g a n P A D , D A U ,
d a n D A K a n ta r a s a tu k a b u p a te n /k o ta y a n g m e n e r im a P A D , D A U , d a n D A K y a n g
ju m la h n y a m in im u m
DAK

dengan

k a b u p a te n /k o ta y a n g m e n e rim a

y a n g ju m la h n y a m a k s im u m

PA D , D A U , dan

c u k u p b e s a r . H a l in i d i d u k u n g d e n g a n

d e v ia s i s ta n d a r y a n g b e s a r p a d a P A D , D A U , D A K

n ila i

d a n b e la n ja p e m b a n g u n a n .

B a h k a n k e s e n ja n g a n b e la n ja p e m b a n g u n a n a n ta ra k a b u p a te n /k o ta y a n g ju m la h n y a
m in im u m d e n g a n k a b u p a te n /k o ta y a n g ju m la h n y a m a k s im u m te rb ila n g b e s a r. H a l
in i j u g a d i d u k u n g d e n g a n n i l a i d e v i a s i s t a n d a r y a n g b e s a r . P a d a t i n g k a t k e m i s k i n a n
d a n ju m la h p e n g a n g g u ra n ju g a m e n g a la m i k e s e n ja n g a n y a n g c u k u p b e s a r a n ta ra
k a b u p a te n /k o ta y a n g ju m la h n y a m in im u m d e n g a n k a b u p a te n /k o ta y a n g ju m la h n y a
m a k s i m u m . H a l in i d i d u k u n g d e n g a n n i l a i d e v i a s i s t a n d a r y a n g c u k u p b e s a r . A d a n y a
k e s e n ja n g a n p a d a P A D , D A U , D A K d a n b e la n ja p e m b a n g u n a n m e n y e b a b k a n a d a n y a
p e rb e d a a n la ju p e rtu m b u h a n e k o n o m i, k e m is k in a n , d a n p e n g a n g g u r a n .
Pada

p e n g u jia n

dengan

a n a lis is ja lu r a k a n

d ia n a lis is

v a r ia b e l e k s o g e n te rh a d a p v a ria b e l e n d o g e n s e p e rti d a la m
d a la m

b e sa rn y a

p e n g aru h

r e g r e s i li n ie r . T e t a p i

a n a lis is ja lu r ju g a m e m p e rh a tik a n b e s a rn y a p e n g a r u h d i a n ta ra v a r ia b e l

e k s o g e n itu s e n d iri. D i d a la m a n a lis is ja lu r , d i s a m p in g a d a p e n g a r u h la n g s u n g
j u g a ,t e r d a p a t p e n g a r u h t i d a k l a n g s u n g d a n p e n g a r u h t o t a l . B e r d a s a r k a n r a n c a n g a n
p e n e litia i) te rs e b u t, d ila k u k a n p e n g u jia n u n tu k m e lih a t p e n g a r u h P A D , D A U , D A K ,
d a n b e la n ja p e m b a n g u n a n te rh a d a p p e rtu m b u h a n e k o n o m i. A d a p u n h a s il p e n g u jia n

Jurnal Akuntansi dan Keuangan Indonesia, Desember 2007, Voi.4, No.2, hal. 211-228

222

p e n g a r u h P A D , D A U , D A K , d a n b e la n ja p e m b a n g u n a n te rh a d a p p e r tu m b u h a n
e k o n o m i d a p a t d i l i h a t p a d a t a b e l 2 b e r i k u t in i.
Tabel 2
H a s il E s tim a s i R e g re s i P e n g a r u h P A D , D A U , D A K , d a n B e la n ja P e m b a n g u n a n T e r­
h a d a p P e rtu m b u h a n E k o n o m i

P r e d ik si

V a r ia b e l

T an d a

K o e fis ie n

S tan d a r
E rror

B e ta

- 1 . 6 1 x 1 0 15 0 .0 6 9

K o n st a n t a

t-h itu n g
0 .0 0 0

S ig .
1 .0 0 0

PAD*

P o s itif

0 .3 6 3

0 .0 9 8

0 .3 6 3

3 .7 0 4

0 .0 0 0

D A U **

P o s it if

- 0 .1 8 5

0 .0 7 5

- 0 .1 8 5

- 2 .4 8 3

0 .0 1 4

DAK

P o s it if

0 .0 5 5

0 .0 7 1

0 .0 5 5

0 .7 8 2

0 .4 3 5

B e la n j a P e m b a n g u n a n

P o s it if

- 0 .0 8 2

0 .0 9 2

- 0 .0 8 2

-0 .8 9 1

0 .3 7 4

0 .0 8 4
K o e f is ie n D e te r m in a s i (R 2) =
Sumber: Data Sekunder D iolah (2 0 0 7 )
Variabel D ep en d en = Pertumbuhan E konom i

*Sig. pada a = 0,01
**S ig. pada a = 0,05

D e n g a n m e n g a c u p a d a ta b e i 2 te rs e b u t d a p a t d ilih a t b a h w a P A D b e rp e n g a ru h
s i g n i f i k a n p o s i t i f t e r h a d a p p e r t u m b u h a n e k o n o m i . P e n e l i t i a n in i s e s u a i d e n g a n
h i p o t e s i s H A| H a s i l p e n e l i t i a n in i j u g a m e n d u k u n g p e n e l i t i a n y a n g d i l a k u k a n o l e h
C h a n d a n H o d a la m A b d u R a h m a n (2 0 0 2 ) d a n A d i (2 0 0 6 ). S e m a k in tin g g i P A D ,
m a k a s e m a k in m e n in g k a t la ju p e r tu m b u h a n e k o n o m in y a . In i d ik a r e n a k a n p a ja k
d a n re trib u s i d a e ra h d ik e m b a lik a n k e p a d a m a s y a ra k a t u n tu k m e n g e m b a n g k a n d a n
m e n u m b u h k a n p e r e k o n o m ia n d a e ra h . D A U ju g a b e rp e n g a ru h s ig n ifik a n te r h a d a p
p e r t u m b u h a n e k o n o m i , t e t a p i p e n g a r u h n y a a d a l a h n e g a t i f . H a s i l in i t i d a k s e s u a i
dengan

h ip o te s is

H A,

In i m e n u n ju k k a n

s e m a k in

b esar D A U

yang

d ip e ro le h ,

m a k a s e m a k in m e n g h a m b a t a ta u m e n g u r a n g i la ju p e r tu m b u h a n e k o n o m i. H a l in i
d ik a r e n a k a n D A U y a n g d ip e r o le h tid a k k e s e lu ru h a n d ig u n a k a n u n tu k p e m b a n g u n a n
d a n p e n in g k a ta n p e rtu m b u h a n e k o n o m i, te ta p i h a n y a s e b a g ia n k e c il s a ja y a n g
d ig u n a k a n . Itu p u n te r k a d a n g u n tu k p r o g r a m - p ro g ra m a ta u k e g ia ta n -k e g ia ta n y a n g
k u ra n g

m e m b e rik a n

dam pak

te rh a d a p p e rtu m b u h a n

e k o n o m i. D i s a m p in g itu ,

d a e r a h y a n g p e rtu m b u h a n e k o n o m in y a re n d a h m a la h m e n d a p a t a lo k a s i D A U y a n g
l e b i h t i n g g i . H a l in i d i k a r e n a k a n p e r h i t u n g a n D A U b e r d a s a r k a n c e l a h f i s k a l , y a i t u
s e l i s i h a n t a r a k e b u t u h a n f is k a l d a n p o t e n s i f is k a l p a d a d a e r a h t e r s e b u t . S e l a i n i t u ,
D A U y a n g d ip e ro le h te r s e b u t s e b a g ia n d ig u n a k a n u n tu k m e m b e li S e rtifik a t B a n k
I n d o n e s ia (S B I) a ta u d is im p a n d i b a n k d a e ra h s e h in g g a p e rtu m b u h a n e k o n o m i
b e r j a l a n s t a g n a n b a h k a n m e n u r u n d e n g a n a d a n y a h a l itu .
U n tu k D A K d a n b e la n ja p e m b a n g u n a n tid a k b e r p e n g a r u h s ig n ifik a n te r h a d a p
p e r t u m b u h a n e k o n o m i . H a s i l in i t i d a k s e s u a i d e n g a n h i p o t e s i s H A1 d a n H A4 H a s i l

Setiyawati, Hamzah , Analisis Pengaruh PAD, DAU. DAK, dan Belanja Pembangunan

223

p e n e l i t i a n in i j u g a t i d a k m e n d u k u n g p e n e l i t i a n y a n g d i l a k u k a n o l e h L i n d a n L iu
d a l a m P r i y o ( 2 0 0 6 ) s e r t a A d i ( 2 0 0 6 ) . H a l in i d i k a r e n a k a n k a r a k t e r i s t i k D A K y a n g
p e ru n tu k k a n n y a c u k u p

s p e s ifik . U n tu k

b e la n ja p e m b a n g u n a n b is a d ik a r e n a k a n

a d a n y a k e b o c o ra n m a u p u n p e n y im p a n g a n , p e n y e le w e n g a n , d a n p e n y a la h g u n a a n
d a n a u n tu k m e n in g k a tk a n p e r tu m b u h a n e k o n o m i.
U n tu k h a s il p e n g u jia n p e n g a ru h p e rtu m b u h a n e k o n o m i te rh a d a p k e m is k in a n
d a p a t d itu n ju k k a n p a d a ta b e l 3 s e b a g a i b e rik u t.

T abel 3
H a sil E stim a si R e gre si P e n g a r u h P er tu m b u h a n E k o n o m i T erh a d a p K e m isk in a n

K o e fis ie n

V a r ia b e l

S tan d ar
„
E rror

_ ,
B e ta

t-h itu n g

S ig .

0.000
- 0 .2 6 6

-3 .7 7 8

1.000
0.000

-1 .6 1 x 1 0 -' 5 0 .0 7 0

K o n s ta n ta
PAD*

0 .2 6 6

K o e f is ie n D e te r m in a si ( R 2) =

0 .0 6 6

0 .0 7 0

*S ig. pada a = 0,01

Sumber: Data Sekunder D iolah (2 00 7 )
Variabel Dependen = K em iskinan

**S ig. pada a = 0,05

B e rd a s a rk a n p a d a ta b e l 3 te rs e b u t d a p a t d ilih a t b a h w a p e rtu m b u h a n e k o n o m i
b e r p e n g a r u h t e r h a d a p k e m i s k i n a n . D a l a m h a l in i p e n g a r u h p e r t u m b u h a n e k o n o m i
a d a l a h n e g a t i f t e r h a d a p k e m i s k i n a n . H a s il in i s e s u a i d e n g a n h i p o t e s i s H AJ S e m a k i n
m e n in g k a t la ju p e r tu m b u h a n e k o n o m i s e m a k in b e r k u r a n g ju m la h p e n g a n g g u r a n . H a l
in i d i k a r e n a k a n a d a n y a o p t i m a l i s a s i s e k t o r - s e k t o r y a n g m e n d u k u n g p e r t u m b u h a n
e k o n o m i, s e p e rti a d a n y a p e n in g k a ta n p a d a s e k to r p e rin d u s tr ia n d a n p e r d a g a n g a n ,
s e k t o r j a s a , d a n s e k t o r - s e k t o r la in .
H a s il p e n g u jia n p e n g a r u h p e r tu m b u h a n e k o n o m i te r h a d a p p e n g a n g g u r a n d a p a t
d i t u n j u k k a n p a d a ta b e l 4 . b e r i k u t in i

T abel 4
H a sil E stim a si R eg resi P e n g a r u h P e r tu m b u h a n E k o n o m i T erh a d a p P e n g a n g g u r a n

,, . , ,
V a r ia b e l

P r e d ik si
r,
T an d a

K o n sta n ta
PAD*
K o e f is ie n D e te r m in a si ( R 2) =
Sumber: Data Sekunder D iolah (2 0 0 7 )
Variabel D ependen = Pengangguran

K o e fis ie n

S tan d a r
Error

B e ta

-2 .4 6 3 x 1 0 - " '0 .0 6 4
0 .4 6 7

0 .0 6 4

0 .4 6 7

0 .2 1 4
n ni
*S ig. pada a,, =—0,01
* *S ig. pada a = 0 .05

t-h itu n g

S ig .

0.000

1.000
0.000

7 .4 2 8

Jurnal Akuntansi dan Keuangan Indonesia, Desember 2007, Vol.4, No.2, hal. 211-228

224

D e n g a n m e n g a c u p a d a ta b e l 4 te r s e b u t d a p a t d ilih a t b a h w a p e r tu m b u h a n
e k o n o m i s e c a r a s ig n ifik a n b e rp e n g a r u h p o s itif te r h a d a p p e n g a n g g u r a n . P e n e litia n
in i t i d a k

s e s u a i d e n g a n h i p o t e s i s H A6 H a s i l p e n e l i t i a n in i b e r l a w a n a n

dengan

p e n e litia n y a n g d ila k u k a n o le h A r th u r O k u n d a la m I s k a n d a r P u to n g (2 0 0 3 ) y a n g
m e n y a ta k a n b a h w a p e rtu m b u h a n e k o n o m i a k a n m e n g u ra n g i ju m la h p e n g a n g g u ra n .
In i m e n u n ju k k a n s e m a k in b e s a r p e r tu m b u h a n e k o n o m i, m a k a s e m a k in b e s a r ju m la h
p e n g an g g u ran .

H al

in i d i k a r e n a k a n

p e rtu m b u h a n

ekonom i hanya

b e rd a sa rk a n

a n g k a - a n g k a m a k r o s a ja , s e p e rti tin g k a t in fla s i y a n g te r k e n d a li, n ila i tu k a r y a n g
s ta b il, P e r tu m b u h a n D o m e s tik R e g io n a l B r u to (P D R B ) y a n g m e n in g k a t d a n la in la in , s e d a n g k a n s e k to r riil k h u s u s n y a U s a h a K e c il d a n M e n e n g a h ( U K M ) k u r a n g
b e rk e m b an g

d an b e rd a y a

s e h in g g a k u ra n g

a ta u

tid a k

d a p a t m e n y e ra p ju m la h

p e n g a n g g u r a n . S e l a i n it u , f u n g s i i n t e r m e d i a s i p e r b a n k a n d a l a m m e n y a l u r k a n k r e d i t
k e p a d a s e k to r riil ju g a r e l a t i f k e c il s e h in g g a p e rtu m b u h a n s e k to r r iil j u g a s ta g n a n
b a h k a n m e n u ru n . A k ib a tn y a , p e rtu m b u h a n e k o n o m i tid a k m e r a ta s e h in g g a tim b u l
k e s e n j a n g a n s o s ia l.
T e rd a p a t d u a in d ik a to r v a lid ita s m o d e l d i d a la m a n a lis is ja lu r
y a itu k o e fis ie n d e te rm in a n to ta l d a n

theory trimming.

(path analysis)

K o e f i s i e n d e t e r m i n a n to t a l

a d a l a h to t a l k e r a g a m a n d a t a y a n g d a p a t d i j e l a s k a n o le h m o d e l y a n g d i u k u r d e n g a n :

R 2m = 1 - P 2E , F E 2P 2E 3
R 2m = 1 - ( 0 , 9 5 7 ) 2 ( 0 , 9 6 6 ) 2 ( 0 , 9 6 6 ) 2
R 2m = 2 0 ,2 5 a t a u 2 0 ,2 5 % .
D i m ana:
R 2m = to ta l k e r a g a m a n d a t a
P ^ E , = n ila i k u a d r a t re s id u p a d a X 5
P 2E 2 = n i l a i k u a d r a t r e s i d u p a d a Y (
P 2E 3 = n i l a i k u a d r a t r e s i d u p a d a Y 2
B e s a r n y a R 2m s e b e s a r 2 0 , 2 5 % a r t i n y a k e r a g a m a n d a t a y a n g d a p a t d i j e l a s k a n
o le h m o d e l te rs e b u t a d a la h s e b e s a r 2 0 ,2 5 % a ta u d e n g a n k a ta la in in fo r m a s i y a n g
te r k a n d u n g d a la m d a ta , 2 0 ,2 5 % n y a d a p a t d ije la s k a n o le h m o d e l te r s e b u t, s e d a n g k a n
s i s a n y a s e b e s a r 7 9 ,7 5 % d i j e l a s k a n o l e h v a r i a b e l l a i n y a n g b e l u m d i m a s u k k a n d a l a m
m o d e l p e n e litia n .
B e r d a s a rk a n te o ri

trimming, j a l u r - j a l u r

y a n g n o n s ig n ifik a n d ib u a n g s e h in g g a

d ip e r o le h m o d e l y a n g d id u k u n g o le h d a ta e m p iris . A d a p u n m o d e l d a la m b e n tu k
d ia g ra m ja lu r b e rd a s a rk a n te o ri

trimming a d a l a h

s e b a g a i b e rik u t.

Setiyawati, Hamzah, Analisis Pengaruh PAD, DAU, DAK, dan Belanja Pembangunan...

225

G am bar 2
U ji V a lid a si K o e fisien J a lu r

M o d e l te r s e b u t d i a ta s m e n u n ju k k a n p e n g a r u h

tid a k la n g s u n g P A D

( X ,)

k e k e m i s k i n a n ( Y , ) m e l a l u i p e r t u m b u h a n e k o n o m i ( X 5) a d a l a h s e b e s a r 0 ,3 6 3 x
- 0 , 2 6 6 = - 0 ,0 9 6 6 a t a u s e b e s a r 9 ,6 6 % . H a s i l i n i s e s u a i d e n g a n h i p o t e s i s H A7 I n i
m e n u n ju k k a n b a h w a P A D d a p a t m e n in g k a tk a n p e rtu m b u h a n e k o n o m i, s e la n ju tn y a
p e rtu m b u h a n e k o n o m i b e rp e n g a ru h n e g a tif p a d a p e n g u ra n g a n k e m is k in a n . P a d a
p e n g a r u h t i d a k l a n g s u n g X , k e p e n g a n g g u r a n ( Y 2) m e l a l u i X 5 a d a l a h s e b e s a r 0 ,3 6 3
x 0 , 4 6 7 = 0 ,1 6 9 5 a t a u 1 6 ,9 5 % . H a s i l in