Pengaruh Efektivitas Pendapatan Asli Daerah Terhadap Kinerja Keuangan Daerah Pada Badan Pengelolaan Keuangan dan Aset Kota Bandung Tahun 2012-2016

Fitri, Diana (2018) Pengaruh Efektivitas Pendapatan Asli Daerah Terhadap Kinerja Keuangan Daerah Pada Badan Pengelolaan Keuangan dan Aset Kota Bandung Tahun 2012-2016. Diploma thesis, UIN Sunan Gunung Djati Bandung.

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Abstract

Effectiveness is the level of achievement work program results with a predetermined target. Effectiveness is a comparison between outcome and output. Outcome is often associated with goals or targets to be achieved. So, it can be said that effectiveness is related with achieving goals. This study aims to find out how much The Effect of Effectiveness Original Local Government Revenue on Regional Financial Performance to Financial and Asset Management Agency of Bandung City. The theoretical basis used in this study is Dharma (2001:154) related to the dimensions of The Effectiveness Regional Original Income in the independent variables (X) which include Quantity, Quality, and Timeliness. For Regional Financial Performance in the dependent variable (Y) the researcher used the dimensions of Mohamad Mahsun (2012:196) consisting of Input, Process, Output, Outcome, Benefit, and Impact. The research method used in this study is associative method with quantitative data. The technique used in this study is observation and questionnaire to 84 respondents to obtain secondary data and information needed. The data analysis technique carried out in this study was simple linear regression with t test. Based on the simple linear regression equation can be analyzed that is a constant of 12,346 means that if the effectiveness of Original Local Government Revenue value is 0, then the regional financial performance (Y) is 12,346%. Regression coefficients variable the effectiveness of Original Local Government Revenue by 0,495 means that if the effectiveness of Original Local Government Revenue increases by 1%, then regional financial performance (Y) will increase by 0,495%. It was concluded that the coefficients were positive, meaning that there was a positive relationship between the effectiveness of Original Local Government Revenue and regional financial performance. Based on the determination coefficient table, the R2 is 56,3 or (56,3%). This shows that the percentage of the contribution of the influence of the effectiveness of Original Local Government Revenue and regional financial performance by 56,3%, while the remaining 43,7% is influenced or explained by other variables, from the coefficient of determination can be concluded that there is a high influence of The Effect of Effectiveness Original Local Government Revenue on Regional Financial Performance to Financial and Asset Management Agency of Bandung City. Based on the results of the t test data processing, obtained t count of 10,268. The distribution table t is searched for α = 5% with the degree of validity df (n-2) / (84-2) = 82, then it is obtained for t table of 1,9896. Therefore the value of t count> t table (10,268> 1,9896), means that the effectiveness of Original Local Government Revenue affects the Regional Financial Performance to Financial and Asset Management Agency of Bandung City.

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