PENGARUH SUMBER PENDAPATAN ASLI DAERAH(PAD) TERHADAP BELANJA OPERASI (STUDI KASUS PADA PEMERINTAHAN KOTA MEDAN)

Lubis, Nasrul Kahfi (2012) PENGARUH SUMBER PENDAPATAN ASLI DAERAH(PAD) TERHADAP BELANJA OPERASI (STUDI KASUS PADA PEMERINTAHAN KOTA MEDAN). Undergraduate thesis, UNIMED.

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Abstract

Adapun masalah tersebut adalah masih lemahnya kemampuan Pendapatan Daerah, sehingga akan berpengaruh terhadap Belanja Operasi. Penelitian ini bertujuan untuk melihat pengaruh antara Pendapatan Daerah Terhadap Belanja Operasi.Populasi dan sampel dalam penelitian ini adalah laporan APBD pemerintahan kota Medan periode 2006 -2011 khusus tentang PAD dan Belanja Operasi. Sampel dalam penelitian ini adalah semua data pada populasi sehingga jumlah sampel adalah 6 data.Teknik Pengumpulan Data dalam penelitian ini dilakukan pada pemerintah kota Medan dengan menggunalan data skunder yang diperoleh dari Badan Pusat Statistik Sumatera Utara (BPS-SU).Teknik Analisa Data yang digunakan dengan analisis regresi sederhana ditujukan untuk mengetahui ada tidaknya pengaruh antara Pendapatan Asli Daerah yang terdiri dari Pendapatan Asli Daerah (PAD) atau disebut (independent variable) terhadap Dana Belanja Operasi atau disebut (dependent variable). Hasil analisissebelum di uji data harus memenuhi persyaratan regresi yaitu uji kenormalan data dengan menggunakan Jequie Bera (JB) dan hasil menunjukkan bahwa data berdistribusi normal. Hasil regresi sederhana adalah BO = 106,48 + 1.38 PAD + ε artinya PAD berpengaruh positif dengan belanja operasi. Hasil korelasi menunjukkan nilai r atau koefisien korelasi adalah r = 0,95 yang telah diperoleh. maka nilai koefisien determinasi = r2 x 100% = 0,952 x 100% = 89,38. Berdasarkan perhitungan tersebut dapat menunjukkan bahwa perubahan variabel PAD mempunyai pengaruh yang kuat pada variabel belanja operasi yaitu 89,38%. Hasil pengujian hipotesis ini menunjukkan bahwa nilai t hitung adalah 5,80 dan akan dibandingkan dengan nilai t tabel adalah 2,132, maka hasil perbadingan adalah thitung> ttabel (5,80 > 2,132) atau Hipotesis diterima artinya PAD berpengaruh positif dan signifikan terhadap peningkatan belanja operasi di Pemerintaha kota Medan.Dapat disimpulkan bahwaPAD berpengaruh terhadap Belanja Operasi, artinya makin tinggi jumlah penerimaan daerah khusus PAD maka makin tinggi belanja operasi pemerintah Kota Medan.

Item Type: Thesis (Undergraduate)
Contributors:
ContributionNameNIDN/NIDK
Thesis advisorHanu, La196412311991031040
Call Number: 657 Lub p
Keywords: PAD; Belanja Operasi; Pemkot Medan
Subjects: H Social Sciences > HG Finance > HG1706 Accounting. Bookkeeping
H Social Sciences > HJ Public Finance > HJ9701 Public accounting. Auditing
Divisions: Fakultas Ekonomi > Akuntansi
Depositing User: Mrs Elsya Fitri Utami
Date Deposited: 21 Aug 2016 08:21
URI: http://digilib.unimed.ac.id/id/eprint/12801

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