PENGARUH PENDAPATAN ASLI DAERAH DAN DANA PERIMBANGAN TERHADAP KINERJA KEUANGAN DENGAN BELANJA MODAL SEBAGAI VARIABEL INTERVENING PADA KABUPATEN DAN KOTA DI PROVINSI SUMATERA UTARA

SIMATUPANG, ENJELINA NOVITA (2017) PENGARUH PENDAPATAN ASLI DAERAH DAN DANA PERIMBANGAN TERHADAP KINERJA KEUANGAN DENGAN BELANJA MODAL SEBAGAI VARIABEL INTERVENING PADA KABUPATEN DAN KOTA DI PROVINSI SUMATERA UTARA. Undergraduate thesis, UNIMED.

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Abstract

Penelitian ini bertujuan untuk menguji dan memperoleh bukti empiris mengenai pengaruh PAD dan Dana Perimbangan terhadap Kinerja Keuangan dengan Belanja Modal sebagai variabel interveningnya di Kabupaten dan Kota Provinsi Sumatera Utara. Populasi dalam penelitian ini adalah Kabupaten dan Kota di Provinsi Sumatera Utara berjumlah 25 kabupaten dan 8 kota. Sampel yang digunakan dalam penelitian ini adalah adalah Kabupaten dan Kota di Provinsi Sumatera Utara yang memiliki laporan keuangan yang disajikan berturut-turut oleh Badan Pusat Statistik Provinsi Sumatera Utara dari tahun 2011-2015. Kabupaten dan Kota yang sesuai dengan kriteria sampel berjumlah 25 kabupaten dan 8 kota dengan jumlah sampel sebesar 165 data. Data yang digunakan dalam penelitian ini adalah data sekunder dengan mengunduh laporan realisasi anggaran kabupaten dan kota di provinsi sumatera utara dari situs www.bps.go.id. Teknik analisis data yang digunakan adalah statistik deskriptif, uji asumsi klasik dan analisis regresi jalur. Hasil dalam penelitian ini yaitu, secara parsial PAD dan Dana Perimbangan berpengaruh terhadap kinerja keuangan dengan belanja modal sebagai variabel intervening. Hal ini berarti belanja modal dapat menghubungkan PAD dan dana perimbangan untuk meningkatkan kinerja keuangan. PAD tidak berpengaruh terhadap Kinerja Keuangan. Hal ini berarti PAD belum mampu meningkatkan kinerja keuangan. Dana Perimbangan berpengaruh negatif terhadap Kinerja Keuangan. Hal ini berarti Dana Perimbangan dapat menunjang peningkatan Kinerja Keuangan. Secara parsial PAD dan Dana Perimbangan berpengaruh positif terhadap Belanja Modal. Hal ini menunjukkan PAD dan dana perimbangan merupakan sumber utama untuk belanja modal pemerintah daerah. Kesimpulan penelitian ini yaitu belanja modal dapat menjadi variabel intervening untuk pengaruh tidak langsung variabel PAD dan Dana Perimbangan terhadap Kinerja Keuangan. Dan PAD dan dana perimbangan dapat menjadi sumber belanja modal untuk meningkatkan kinerja keuangan.

Item Type: Thesis (Undergraduate)
Contributors:
ContributionNameNIDN/NIDK
Thesis advisorGinting, JihenNIDN0004125702
Thesis advisorUNSPECIFIEDUNSPECIFIED
Call Number: SK-2017 AKT 165
Keywords: Pendapatan Asli Daerah; Dana Perimbangan; Belanja Modal; dan Kinerja Keuangan
Subjects: H Social Sciences > HF Commerce
H Social Sciences > HG Finance
L Education > LB Theory and practice of education
Divisions: Fakultas Ekonomi > Akuntansi
Depositing User: Mr Fifri Juanda Harahap
Date Deposited: 03 Feb 2020 10:05
URI: http://digilib.unimed.ac.id/id/eprint/37804

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