ANALISIS HUBUNGAN PENDAPATAN ASLI DAERAH DAN DANA PERIMBANGAN TERHADAP KINERJA KEUANGAN PEMERINTAH KABUPATEN/KOTA DI INDONESIA BERBASIS VECTOR AUTOREGRESSIVE

• Main Author: Rahmi, Khaza Inir (Author)
• Format: Book
• Published: 2015-12-21.
• Subjects: Thesis; NonPeerReviewed
• Online Access: Link Metadata
• Notes: http://repository.upi.edu/23670/1/S_PEA_1103073_Title.pdf; http://repository.upi.edu/23670/2/S_PEA_1103073_Abstract.pdf; http://repository.upi.edu/23670/4/S_PEA_1103073_Chapter1.pdf; http://repository.upi.edu/23670/3/S_PEA_1103073_Table_of_content.pdf; http://repository.upi.edu/23670/5/S_PEA_1103073_Chapter2.pdf; http://repository.upi.edu/23670/6/S_PEA_1103073_Chapter3.pdf; http://repository.upi.edu/23670/7/S_PEA_1103073_Chapter4.pdf; http://repository.upi.edu/23670/8/S_PEA_1103073_Chapter5.pdf; http://repository.upi.edu/23670/9/S_PEA_1103073_Bibliography.pdf; http://repository.upi.edu/23670/10/S_PEA_1103073_Appendix.pdf
• Keywords: HG Finance; HJ Public Finance

Tujuan dari penelitian ini yaitu untuk mengetahui: pertama, hubungan antara Pendapatan Asli Daerah (PAD) dan kinerja keuangan berupa rasio belanja modal dan rasio belanja operasi; kedua, hubungan antara Dana Perimbangan berupa Dana Alokasi Umum (DAU) dan Dana Bagi Hasil (DBH) dengan kinerja keuangan berupa rasio belanja modal dan rasio belanja operasi; ketiga, hubungan antara PAD dengan Dana Perimbangan berupa DAU dan DBH pada pemerintah daerah kabupaten/kota di Indonesia tahun anggaran 2001-2013. Metode yang digunakan pada penelitian ini adalah metode deskriptif verifikatif. Populasi dan sampel pada penelitian adalah 13 laporan realisasi anggaran pemerintah daerah kabupaten/kota di Indonesia tahun anggaran 2001-2013. Pengujian statistik yang dilakukan adalah menggunakan model Vector Autoregressive dengan Granger Causality Test. Hasil penelitian menunjukkan bahwa: pertama, PAD tidak memiliki hubungan resiprokal dengan rasio belanja modal, sedangkan PAD memiliki hubungan resiprokal dengan rasio belanja operasi. Kedua, DAU tidak memiliki hubungan resiprokal dengan rasio belanja modal, sedangkan DAU memiliki hubungan satu arah dengan rasio belanja operasi. DBH memiliki hubungan resiprokal dengan rasio belanja modal dan belanja operasi. Ketiga, PAD memiliki hubungan resiprokal dengan DAU dan DBH. ; The purpose of this research is to find out: First, the relationship between the Own-Source Revenue (Pendapatan Asli Daerah, PAD) and financial performance in the form of the ratio of capital expenditures and operating expenditures ratio; Second, the relationship between Equalization Funds in the form of the General Allocation Fund (Dana Alokasi Umum, DAU) and Revenue Sharing Fund (Dana Bagi Hasil, DBH) and financial performance in the form of the ratio of capital expenditures and operating expenditures ratio; Third, the relationship between PAD with the balance of Funds in the form of DAU and DBH in the local government district or city in Indonesia year 2001-2013 budget. The method used in this research is descriptive verification method. Population and sample of the research are the 13 realization of the Government's budget report in district or cities in Indonesia the fiscal year 2001 - 2013. Statistical testing used is Vector Autoregressive model with Granger Causality tests. The research showed that: First, the PAD does not have a reciprocal relationship with the ratio of capital expenditure, while the PAD has a reciprocal relationship with the ratio of operating expenditure. Second, it is DAU does not have reciprocal relationships with the ratio of capital expenditure, while DAU has a one-way relationship with the ratio of operating expenditure. DBH has a reciprocal relationship with the ratio of capital expenditures and operating expenditures. Third, the PAD has a reciprocal relationship with DAU and DBH.