Pengaruh dana perimbangan terhadap belanja langsung di Kabupaten Sumedang tahun 2012-2016

Mabruri, Obi Syarif (2018) Pengaruh dana perimbangan terhadap belanja langsung di Kabupaten Sumedang tahun 2012-2016. Diploma thesis, UIN Sunan Gunung Djati Bandung.

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Abstract

Dalam kurun waktu lima tahun terakhir, Dana Bagi Hasil (DBH) dan Dana Alokasi Khusus (DAK) Kabupaten Sumedang masing-masing mengalami satu kali penurunan. Sedangkan untuk belanja langsung tidak pernah mencapai target. Tujuan dari penelitian ini adalah untuk mengetahui besarnya pengaruh dana bagi hasil, dana alokasi umum dan dana alokasi khusus, serta dana perimbangan secara simultan terhadap belanja langsung di Kabupaten Sumedang tahun 2012-2016. Penelitian ini menggunakan teori dana perimbangan dari Baldric Siregar (2015) sebagai variabel independen. Sedangkan untuk belanja langsung menggunakan teori Mahmudi (2010) sebagai variabel dependen. Metode yang digunakan dalam penelitian ini adalah metode kuantitatif dengan pendekatan asosiatif. Teknik pengumpulan data yang dilakukan dalam penelitian adalah studi lapangan dan studi pustaka, teknik analisis data yang digunakan yaitu uji asumsi klasik, regresi linier berganda, uji t, uji F serta koefisien determinasi. Berdasarkan uji hipotesis yang penulis lakukan, dapat disimpulkan bahwa hasil uji t variabel dana bagi hasil berpengaruh positif terhadap belanja langsung karena nilai thitung 3,174 > ttabel 2,920 maka Ho ditolak. Dana alokasi umum berpengaruh positif terhadap belanja langsung karena nilai thitung 3,791 > ttabel 2,920 maka Ho ditolak. Kemudian dana alokasi khusus berpengaruh positif terhadap belanja langsung karena nilai thitung 3,410 > ttabel 2,920 maka Ho ditolak. Berdasarkan hasil pengujian regresi secara simultan dengan uji F, menunjukan bahwa Fhitung yaitu 28,737 > Ftabel 19,16 maka Ho ditolak, dengan begitu terdapat pengaruh positif secara simultan antara dana perimbangan terhadap belanja langsung di Kabupaten Sumedang Tahun 2012-2016. Dengan presentase pengaruh variabel independen (dana bagi hasil, dana alokasi umum dan dana alokasi khusus) terhadap variabel dependen yaitu belanja langsung sebesar 96,1% sedangkan 3,9% dipengaruhi oleh variabel lain yang tidak diteliti oleh penulis. In the past five years, the revenue sharing fund (DBH) and Special Allocation Fund (DAK) Sumedang Regency each experience one time decrease. As for the direct expenditures never reached its target. The purpose of this research is to know the magnitude of the influence of revenue sharing fund, general allocation fund and special allocation funds, as well as fiscal balance simultaneously against direct expenditures in Sumedang Regency years 2012-2016. This research uses theory from the fiscal balance Baldric Siregar (2015) as the independent variable. As for the direct expenditures using the theory of Mahmudi (2010) as the dependent variable. The methods used in this research is quantitative methods with the associative approach. The technique of data collection conducted in the research is the study of the field and the study of literature, data analysis techniques used classic assumption test for instance, multiple linear regression, t-test, F-test, as well as the coefficient of determination. Based on a test of the hypothesis that the author do, it can be concluded that the results of the test t variable funds for influential positive results against direct expenditures, because the value of t-test 3.174 > t_table 2.920 then H_0 denied. General allocation fund a positive effect against direct expenditures, because the value of t-test 3.791 > t_table 2.920 then H_0 denied. Then a special allocation fund a positive effect against direct expenditures because the value of t-test 3.410 > t_table 2.920 then H_0 denied. Based on the results of the regression test simultaneously with the f-test, showed that f-test for example, 28.737 > f_table 19.16 then H¬¬_0 is rejected, therefore there is a positive influence simultaneously between the fiscal balance against direct expenditures in the Sumedang Regency years 2012-2016. With the percentage of the influence of the independent variable (revenue sharing fund, general allocation fund and special allocation fund) against the dependent variable example. Direct spending of 96.1% and 3.9% while affected by other variables that are not examined by the author.

Item Type: Thesis (Diploma)
Uncontrolled Keywords: Pengaruh; Dana Perimbangan; Belanja Langsung;
Subjects: Financial Economics, Finance
Public Finance
Public Finance > Public Finance of Indonesia
Public Administration
Public Administration > Public Administration in Indonesia
Administration of Economy
Administration of Economy > Administration of Financial Institutions
Accounting
Accounting > General Publications of Accounting
Accounting > Auditing
Accounting > Analitycal Accounting, Financial Accounting
Accounting > Public Accounting
Divisions: Fakultas Ilmu Sosial dan Ilmu Politik > Program Studi Administrasi Negara
Depositing User: Obi Syarif Mabruri
Date Deposited: 27 Sep 2018 01:15
Last Modified: 27 Sep 2018 01:15
URI: http://digilib.uinsgd.ac.id/id/eprint/13892

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