DAFTAR PUSTAKA Halim Abdul, (2002). Akuntansi Sektor Publik. Salemba Empat, Jakarta.
Mattjik AS &M. Sumertajaya, (2000). Metodologi Penelitian Ekonomi dan Bisnis. IPB Press. Bogor. Nataludin. (2001). Potensi Dana Perimbangan Pada Pemerintahan Daerah diProvinsi Jambi, Manajemen Keuangan Daerah. UPP YKPN. Yogyakarta. Peraturan Menteri Dalam Negeri RI, (2006). Peraturan Menteri Dalam Negeri Republik Indonesia Nomor 13 Tahun 2006 tentang Sumber Pendapatan Daerah. Peraturan Pemerintah RI. (2000). Peraturan Pemerintah Republik Indonesia Nomor 105 Tahun 2000 Tentang Pengelolaan dan Pertanggungjawaban Keuangan Daerah. Peraturan Pemerintah RI. (2001). Peraturan Pemerintah Republik Indonesia Nomor 65 Tahun 2001 Tentang Pajak Daerah. Peraturan Pemerintah RI. (2001). Peraturan Pemerintah Republik Indonesia Nomor 66 Tahun 2001 Tentang Retribusi Daerah. Sam, C. dkk. (2008). Kebijakan Pendidikan Era Otonomi Daerah. Jakarta: Raja Grafindo Persada. Undang-Undang RI. (2004). Undang-Undang Republik Indonesia Nomor 33 Tahun 2004 tentang Perimbangan Keuangan antara Pusat dan Daerah. Undang-Undang RI. (2008). Undang-Undang Republik Indonesia Nomor 12 Tahun 2008 tentang Perubahan Kedua atas Undang-undang Nomor 32 Tahun 2004 tentang Pemerintah Daerah. Undang-Undang RI. (2009). Undang-Undang Republik Indonesia Nomor 28 Tahun 2009 yang merupakan perubahan atas Undang-undang Nomor 34 Tahun 2000 tentang Pajak Daerah dan Retribusi Daerah.
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Yuliati. (2001). Analisis Kemampuan Keuangan Daerah dalam menghadapai Otonomi Daerah, Manajemen Keuangan Daerah. UPP YKPN. Yogyakarta.
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LAMPIRAN A. Statistik Deskriptif Hasil Statistik Deskriptif
B. Uji Asumsi Klasik 1. Uji Normalitas
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2. Uji Multikolonieritas Hasil Uji Multikolonieritas Variance Inflation Factors Date: 10/04/16 Time: 21:59 Sample: 1 27 Included observations: 27
Coefficient
Uncentered
Centered
Variable
Variance
VIF
VIF
HPKDYD
87.40420
2.845992
1.601322
LPDYD
1.881739
6.253336
1.289716
PD
0.290166
6.784453
4.244117
RD
30.71242
9.231730
4.628682
C
6.23E+22
5.505121
NA
Hasil Uji Estimasi Regresi Variabel BD Dependent Variable: BD Method: Least Squares Date: 10/05/16 Time: 23:19 Sample: 1 27 Included observations: 27 Variable
Coefficient
Std. Error
t-Statistic
Prob.
HPKDYD LPDYD PD RD C
20.05159 6.397722 1.416393 5.592590 6.62E+11
9.349021 1.371765 0.538670 5.541879 2.50E+11
2.144780 4.663862 2.629425 1.009151 2.650487
0.0433 0.0001 0.0153 0.3239 0.0146
R-squared Adjusted R-squared S.E. of regression Sum squared resid Log likelihood F-statistic Prob(F-statistic)
0.874749 0.851976 5.53E+11 6.73E+24 -765.5855 38.41190 0.000000
Mean dependent var S.D. dependent var Akaike info criterion Schwarz criterion Hannan-Quinn criter. Durbin-Watson stat
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2.70E+12 1.44E+12 57.08041 57.32038 57.15176 1.472618
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Hasil Uji Estimasi Regresi Variabel PD Dependent Variable: PD Method: Least Squares Date: 10/05/16 Time: 23:14 Sample: 1 27 Included observations: 27 Variable
Coefficient
Std. Error
t-Statistic
Prob.
RD HPKDYD LPDYD C
8.210085 -1.853127 0.819217 -1.41E+11
1.292772 3.598234 0.502772 9.20E+10
6.350761 -0.515010 1.629401 -1.536502
0.0000 0.6115 0.1168 0.1381
R-squared Adjusted R-squared S.E. of regression Sum squared resid Log likelihood F-statistic Prob(F-statistic)
0.764380 0.733647 2.14E+11 1.05E+24 -740.5600 24.87156 0.000000
Mean dependent var S.D. dependent var Akaike info criterion Schwarz criterion Hannan-Quinn criter. Durbin-Watson stat
3.15E+11 4.15E+11 55.15259 55.34457 55.20968 1.239291
Hasil Uji Estimasi Regresi Variabel RD Dependent Variable: RD Method: Least Squares Date: 10/05/16 Time: 23:13 Sample: 1 27 Included observations: 27 Variable
Coefficient
Std. Error
t-Statistic
Prob.
PD HPKDYD LPDYD C
0.077567 0.712287 -0.027812 1.25E+10
0.012214 0.318866 0.051286 9.02E+09
6.350761 2.233812 -0.542297 1.389234
0.0000 0.0355 0.5928 0.1781
R-squared Adjusted R-squared S.E. of regression Sum squared resid Log likelihood F-statistic Prob(F-statistic)
0.783956 0.755776 2.08E+10 9.95E+21 -677.6234 27.81989 0.000000
Mean dependent var S.D. dependent var Akaike info criterion Schwarz criterion Hannan-Quinn criter. Durbin-Watson stat
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4.12E+10 4.21E+10 50.49062 50.68260 50.54771 1.445149
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Hasil Uji Estimasi Regresi Variabel HPKDYD Dependent Variable: HPKDYD Method: Least Squares Date: 10/05/16 Time: 23:16 Sample: 1 27 Included observations: 27 Variable
Coefficient
Std. Error
t-Statistic
Prob.
LPDYD PD RD C
0.015844 -0.006152 0.250286 1.59E+09
0.030416 0.011945 0.112044 5.56E+09
0.520900 -0.515010 2.233812 0.285399
0.6074 0.6115 0.0355 0.7779
R-squared Adjusted R-squared S.E. of regression Sum squared resid Log likelihood F-statistic Prob(F-statistic)
0.375516 0.294061 1.23E+10 3.50E+21 -663.5041 4.610134 0.011453
Mean dependent var S.D. dependent var Akaike info criterion Schwarz criterion Hannan-Quinn criter. Durbin-Watson stat
1.27E+10 1.47E+10 49.44475 49.63672 49.50183 0.852459
Hasil Uji Estimasi Regresi Variabel LPDYD Dependent Variable: LPDYD Method: Least Squares Date: 10/05/16 Time: 23:16 Sample: 1 27 Included observations: 27 Variable
Coefficient
Std. Error
t-Statistic
Prob.
HPKDYD PD RD C
0.735919 0.126324 -0.453933 1.42E+11
1.412784 0.077528 0.837056 2.36E+10
0.520900 1.629401 -0.542297 6.025416
0.6074 0.1168 0.5928 0.0000
R-squared Adjusted R-squared S.E. of regression Sum squared resid Log likelihood F-statistic Prob(F-statistic)
0.224635 0.123501 8.40E+10 1.62E+23 -715.3218 2.221154 0.112884
Mean dependent var S.D. dependent var Akaike info criterion Schwarz criterion Hannan-Quinn criter. Durbin-Watson stat
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1.73E+11 8.98E+10 53.28309 53.47507 53.34018 1.817410
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3. Heteroskedastisitas Hasil Uji Heteroskedastisitas dengan Metode Breusch-Pagan-Godfrey Heteroskedasticity Test: Breusch-Pagan-Godfrey F-statistic Obs*R-squared Scaled explained SS
0.458784 2.078806 1.434184
Prob. F(4,22) Prob. Chi-Square(4) Prob. Chi-Square(4)
0.7651 0.7213 0.8382
Test Equation: Dependent Variable: RESID^2 Method: Least Squares Date: 10/05/16 Time: 22:09 Sample: 1 27 Included observations: 27 Variable
Coefficient
Std. Error
t-Statistic
Prob.
C HPKDYD LPDYD PD RD
3.04E+23 1.45E+12 1.90E+11 -1.54E+11 -1.39E+12
1.73E+23 6.46E+12 9.48E+11 3.72E+11 3.83E+12
1.759284 0.223612 0.200600 -0.412873 -0.363368
0.0924 0.8251 0.8429 0.6837 0.7198
R-squared Adjusted R-squared S.E. of regression Sum squared resid Log likelihood F-statistic Prob(F-statistic)
0.076993 -0.090827 3.82E+23 3.21E+48 -1501.654 0.458784 0.765075
Mean dependent var S.D. dependent var Akaike info criterion Schwarz criterion Hannan-Quinn criter. Durbin-Watson stat
2.49E+23 3.66E+23 111.6040 111.8440 111.6753 1.957630
Hasil Uji Heteroskedastisitas dengan Metode Harvey Heteroskedasticity Test: Harvey F-statistic Obs*R-squared Scaled explained SS
1.508594 5.811727 2.814897
Prob. F(4,22) Prob. Chi-Square(4) Prob. Chi-Square(4)
Test Equation: Dependent Variable: LRESID2 Method: Least Squares Date: 10/05/16 Time: 22:10 Sample: 1 27
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0.2341 0.2137 0.5893
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Included observations: 27 Variable
Coefficient
Std. Error
t-Statistic
Prob.
C HPKDYD LPDYD PD RD
53.79402 2.74E-11 -4.43E-12 -1.23E-12 -1.68E-12
0.685096 2.57E-11 3.76E-12 1.48E-12 1.52E-11
78.52039 1.069338 -1.177959 -0.835259 -0.110727
0.0000 0.2965 0.2514 0.4126 0.9128
R-squared Adjusted R-squared S.E. of regression Sum squared resid Log likelihood F-statistic Prob(F-statistic)
0.215249 0.072567 1.517225 50.64337 -46.80246 1.508594 0.234093
Mean dependent var S.D. dependent var Akaike info criterion Schwarz criterion Hannan-Quinn criter. Durbin-Watson stat
52.91798 1.575465 3.837219 4.077189 3.908575 2.428616
Hasil Uji Heteroskedastisitas dengan Metode Glejser Heteroskedasticity Test: Glejser F-statistic Obs*R-squared Scaled explained SS
0.814136 3.481344 2.671800
Prob. F(4,22) Prob. Chi-Square(4) Prob. Chi-Square(4)
0.5297 0.4807 0.6142
Test Equation: Dependent Variable: ARESID Method: Least Squares Date: 10/05/16 Time: 22:12 Sample: 1 27 Included observations: 27 Variable
Coefficient
Std. Error
t-Statistic
Prob.
C HPKDYD LPDYD PD RD
5.17E+11 3.333261 -0.327829 -0.151924 -1.224299
1.36E+11 5.104700 0.749003 0.294122 3.025945
3.795242 0.652979 -0.437686 -0.516536 -0.404600
0.0010 0.5205 0.6659 0.6106 0.6897
R-squared Adjusted R-squared S.E. of regression Sum squared resid Log likelihood F-statistic Prob(F-statistic)
0.128939 -0.029436 3.02E+11 2.01E+24 -749.2475 0.814136 0.529725
Mean dependent var S.D. dependent var Akaike info criterion Schwarz criterion Hannan-Quinn criter. Durbin-Watson stat
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4.05E+11 2.98E+11 55.87019 56.11016 55.94154 2.164830
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Hasil Uji Heteroskedastisitas dengan Metode ARCH Heteroskedasticity Test: ARCH F-statistic Obs*R-squared
0.016894 0.018289
Prob. F(1,24) Prob. Chi-Square(1)
0.8977 0.8924
Test Equation: Dependent Variable: RESID^2 Method: Least Squares Date: 10/05/16 Time: 22:12 Sample (adjusted): 2 27 Included observations: 26 after adjustments Variable
Coefficient
Std. Error
t-Statistic
Prob.
C RESID^2(-1)
2.60E+23 -0.026601
9.11E+22 0.204659
2.853368 -0.129977
0.0088 0.8977
R-squared Adjusted R-squared S.E. of regression Sum squared resid Log likelihood F-statistic Prob(F-statistic)
0.000703 -0.040934 3.80E+23 3.47E+48 -1447.517 0.016894 0.897668
Mean dependent var S.D. dependent var Akaike info criterion Schwarz criterion Hannan-Quinn criter. Durbin-Watson stat
2.53E+23 3.73E+23 111.5013 111.5981 111.5292 1.985169
Hasil Uji Heteroskedastisitas dengan Metode White Heteroskedasticity Test: White F-statistic Obs*R-squared Scaled explained SS
0.553082 10.58925 7.305598
Prob. F(14,12) Prob. Chi-Square(14) Prob. Chi-Square(14)
0.8552 0.7180 0.9223
Test Equation: Dependent Variable: RESID^2 Method: Least Squares Date: 10/05/16 Time: 22:13 Sample: 1 27 Included observations: 27 Variable
Coefficient
Std. Error
t-Statistic
Prob.
C HPKDYD^2 HPKDYD*LPDYD HPKDYD*PD HPKDYD*RD HPKDYD LPDYD^2
-4.93E+22 2299.499 -900.4387 253.5374 -1584.439 3.83E+13 4.611589
5.27E+23 2000.783 629.7056 218.7037 1357.745 4.36E+13 19.56773
-0.093460 1.149300 -1.429936 1.159274 -1.166964 0.877336 0.235673
0.9271 0.2728 0.1783 0.2689 0.2659 0.3975 0.8177
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LPDYD*PD LPDYD*RD LPDYD PD^2 PD*RD PD RD^2 RD R-squared Adjusted R-squared S.E. of regression Sum squared resid Log likelihood F-statistic Prob(F-statistic)
23.92935 -43.39382 3.84E+12 -11.47291 148.3142 -2.86E+12 -722.5739 2.63E+13 0.392194 -0.316912 4.20E+23 2.12E+48 -1496.014 0.553082 0.855212
16.38074 209.6028 5.81E+12 5.449810 82.26118 1.91E+12 456.4410 2.84E+13
1.460822 -0.207029 0.661441 -2.105194 1.802967 -1.501872 -1.583061 0.926847
Mean dependent var S.D. dependent var Akaike info criterion Schwarz criterion Hannan-Quinn criter. Durbin-Watson stat
0.1697 0.8395 0.5208 0.0570 0.0965 0.1590 0.1394 0.3723 2.49E+23 3.66E+23 111.9269 112.6469 112.1410 2.141748
Hasil Uji Analisis Regresi Linier Berganda Ramsey RESET Test Equation: SKRIPSI1 Specification: BD HPKDYD LPDYD PD RD C Omitted Variables: Squares of fitted values
t-statistic F-statistic Likelihood ratio
Value 0.987362 0.974883 1.225197
df 21 (1, 21) 1
Probability 0.3347 0.3347 0.2683
Sum of Sq. 2.98E+23 6.73E+24 6.43E+24 6.43E+24
df 1 22 21 21
Mean Squares 2.98E+23 3.06E+23 3.06E+23 3.06E+23
Value -765.5855 -764.9729
df 22 21
F-test summary:
Test SSR Restricted SSR Unrestricted SSR Unrestricted SSR LR test summary: Restricted LogL Unrestricted LogL
Unrestricted Test Equation: Dependent Variable: BD Method: Least Squares Date: 10/04/16 Time: 21:49 Sample: 1 27 Included observations: 27 Variable
Coefficient
Std. Error
t-Statistic
Prob.
HPKDYD LPDYD
13.98372 4.231051
11.19249 2.588301
1.249384 1.634683
0.2253 0.1170
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PD RD C FITTED^2 R-squared Adjusted R-squared S.E. of regression Sum squared resid Log likelihood F-statistic Prob(F-statistic)
0.683095 3.639659 9.10E+11 5.70E-14 0.880306 0.851807 5.53E+11 6.43E+24 -764.9729 30.88941 0.000000
0.917648 5.887252 3.54E+11 5.78E-14
0.744397 0.618227 2.567531 0.987362
Mean dependent var S.D. dependent var Akaike info criterion Schwarz criterion Hannan-Quinn criter. Durbin-Watson stat
0.4649 0.5431 0.0179 0.3347 2.70E+12 1.44E+12 57.10910 57.39707 57.19473 1.608943
C. Uji Hipotesis Hasil Uji Hipotesis Dependent Variable: BD Method: Least Squares Date: 10/05/16 Time: 23:19 Sample: 1 27 Included observations: 27 Variable
Coefficient
Std. Error
t-Statistic
Prob.
HPKDYD LPDYD PD RD C
20.05159 6.397722 1.416393 5.592590 6.62E+11
9.349021 1.371765 0.538670 5.541879 2.50E+11
2.144780 4.663862 2.629425 1.009151 2.650487
0.0433 0.0001 0.0153 0.3239 0.0146
R-squared Adjusted R-squared S.E. of regression Sum squared resid Log likelihood F-statistic Prob(F-statistic)
0.874749 0.851976 5.53E+11 6.73E+24 -765.5855 38.41190 0.000000
Mean dependent var S.D. dependent var Akaike info criterion Schwarz criterion Hannan-Quinn criter. Durbin-Watson stat
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2.70E+12 1.44E+12 57.08041 57.32038 57.15176 1.472618
