PENGARUH DANA BAGI HASIL PAJAK DAN DANA BAGI HASIL SUMBER DAYA ALAM TERHADAP BELANJA MODAL PADA KABUPATEN/ KOTA DI SUMATERA UTARA

Lukha, Dinda Anggita (2013) PENGARUH DANA BAGI HASIL PAJAK DAN DANA BAGI HASIL SUMBER DAYA ALAM TERHADAP BELANJA MODAL PADA KABUPATEN/ KOTA DI SUMATERA UTARA. Undergraduate thesis, UNIMED.

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Abstract

Permasalahan dalam penelitian ini adalah apakah dana bagi hasil pajak atau dana bagi sumber daya alam yang lebih memiliki pengaruh terhadap belanja modal pada kabupaten/kota di Sumatera Utara. Penelitian ini bertujuan untuk menguji variabel mana yang lebih mempengaruhi antara dana bagi hasil pajak dan dana bagi hasil sumber daya alam terhadap belanja modal pada kabupaten/kota di Sumatera Utara. Populasi dalam penelitian ini adalah kabupaten dan kota yang terdapat di Sumatera Utara pada tahun 2010-2012 berjumlah 68 kabupaten/kota. Sampel dari penelitian ini menggunakan metode Convenience yaitu cara pengumpulan data dimana prosedur sampling yang memilih sampel dari orang atau unit yang paling mudah diakses yaitu sebanyak 33 kabupaten/kota. Tekik analisis data yang digunakan dalam penelitian ini adalah analisis regresi berganda dengan SPSS 16. Hasil penelitian menunjukkan secara parsial (uji t) bahwa variabel dana bagi hasil pajak dan dana bagi hasil sumber daya alam berpengaruh positif dan signifikan terhadap belanja modal pada kabupaten/kota di Sumatera Utara terlihat dari nilai signifikan < 0,05. Hasil persamaan regresi menunjukkan &#374; = 5,634 + 0,878 X1 + 4,607 X2. Dari hasil analisis regresi menunjukkan bahwa nilai Beta pada dana bagi hasil pajak sebesar 0,346 (34,6%) dan nilai Beta pada dana bagi hasil pajak sumber daya alam sebesar 0,331 (33,1%). Hasil ini membuktikan bahwa variabel dana bagi hasil pajak lebih berpengaruh terhadap belanja modal daripada dana bagi hasil sumber daya alam apabila dilihat dari nilai korelasi dan signifikansinya. Dari hasil adjust R square menunjukkan bahwa pengaruh yang diberikan oleh variabel dana bagi hasil pajak dan dana bagi hasil sumber daya alam terhadap belanja modal sebesar 19% sedangkan sisanya (81%) dijelaskan oleh sebab-sebab lain diluar variabel penelitian. Kesimpulan dari penelitian ini adalah terdapat pengaruh yang signifikan antara dana bagi hasil pajak dan dana bagi hasil sumber daya alam terhadap belanja modal pada kabupaten/kota di Sumatera Utara. Dana bagi hasil pajak lebih berpengaruh terhadap belanja modal dibandingkan dengan dana bagi hasil sumber daya alam.

Item Type: Thesis (Undergraduate)
Contributors:
ContributionNameNIDN/NIDK
Thesis advisorHidayat, Sofyan197901192003121004
Call Number: 657.46 Luk p
Keywords: Pendapatan; Anggaran; Otonomi Daerah; Dasar Hukum; Perkembangan; Belanja Modal
Subjects: H Social Sciences > HG Finance > HG1706 Accounting. Bookkeeping
H Social Sciences > HG Finance > HG4001 Finance management. Business finance. Corporation finance
Divisions: Fakultas Ekonomi > Akuntansi
Depositing User: Mr Fifri Juanda Harahap
Date Deposited: 21 Aug 2016 08:21
URI: http://digilib.unimed.ac.id/id/eprint/13426

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