ANALISIS KEMAMPUAN KEUANGAN DAERAH SEBELUM DAN SESUDAH PEMEKARAN DI INDONESIA

• Main Author: ADE IRVA NURSAMSIAH, - (Author)
• Format: Book
• Published: 2020-11-20.
• Subjects: Thesis; NonPeerReviewed
• Online Access: Link Metadata
• Notes: http://repository.upi.edu/60096/1/S_PEA_1602191_Title.pdf; http://repository.upi.edu/60096/2/S_PEA_1602191_Chapter%201.pdf; http://repository.upi.edu/60096/3/S_PEA_1602191_Chapter%202.pdf; http://repository.upi.edu/60096/4/S_PEA_1602191_Chapter%203.pdf; http://repository.upi.edu/60096/5/S_PEA_1602191_Chapter%204.pdf; http://repository.upi.edu/60096/6/S_PEA_1602191_Chapter%205.pdf; http://repository.upi.edu/60096/7/S_PEA_1602191_Appendix.pdf
• Keywords: HF5601 Accounting; L Education (General)

Penelitian ini bertujuan untuk menguji dan menganalisis apakah terdapat perbedaan Pendapatan Asli Daerah Induk sebelum dan sesudah pemekaran, apakah terdapat perbedaan pengaruh PAD terhadap kemampuan keuangan daerah Induk sebelum dan sesudah pemekaran, dan bagaimana peta kemampuan keuangan daerah induk sebelum dan sesudah pemekaran daerah. Penelitian ini dilakukan pada daerah induk yang mengalami pemekaran di Indonesia tahun 2012-2014. Populasi dari penelitian ini adalah seluruh derah induk pemekaran sebanyak 15 perusahaan. Sampel ditentukan berdasarkan sampling jenuh, sehingga seluruh populasi menjadi sampel pada penelitian ini. Penelitian ini menggunakan data sekunder laporan keuangan setiap daerah yang bersumber dari DJPK (Direktorat Jenderal Perimbangan Keuangan) dan BPS (Badan Pusat Statistik). Pengujian hipotesis pada penelitian ini menggunakan uji growth dan share. PAD diukur dengan menggunakan uji Wilcoxon Signed Ranks Test, Kemampuan Keuangan menggunakan Paired Sampel T Test dan Peta Kemampuan Keuangan menggunakan metode Kuadran. Dari hasil pengujian, didapatkan bahwa Pertumbuhan PAD berpengaruh negative terhadap kemampuan keuangan daerah sesudah pemekaran, sedangkan kontribusinya berpengaruh positif terhadap kemampuan keuangan. Hasil penelitian ini juga menunjukan persebaran daerah induk dalam bentuk kuadran. Kata kunci: PAD, Kemampuan Keuangan, Pemekaran Daerah. This study aims to examine and analyze whether there are differences in the original income of the main region before and after expansion, whether there are differences in the influence of PAD on the financial capacity of the main region before and after expansion, and how to map the financial capacity of the parent region before and after regional expansion. This research was conducted in parent regions that experienced expansion in Indonesia in 2012-2014. The population of this study were all of the parent regions of the expansion of 15 companies. The sample is determined based on saturated sampling, so that the entire population becomes the sample in this study. This study uses secondary data on the financial reports of each region, sourced from the DJPK (Directorate General of Fiscal Balance) and BPS (Central Statistics Agency). Hypothesis testing in this study uses the growth and share test. PAD is measured using the Wilcoxon Signed Ranks Test, Financial Capability using the Paired Sample T Test and Financial Capability Maps using the Quadrant method. From the test results, it was found that the growth of PAD had a negative effect on regional financial capacity after expansion, while its contribution had a positive effect on financial capacity. The results of this study also show the distribution of the parent area in quadrant form. Keywords: PAD, Financial Capacity, Regional Expansion.