DAFTAR ISI
LEMBAR JILID ..............................................................................................
i
LEMBAR PENGESAHAN LEMBAR PERNYATAAN MOTTO ABSTRACT .....................................................................................................
i
ABSTRAK ......................................................................................................
ii
KATA PENGANTAR ...................................................................................
iii
DAFTAR ISI ..................................................................................................
vii
DAFTAR TABEL ..........................................................................................
xii
DAFTAR GAMBAR ......................................................................................
xv
BAB I PENDAHULUAN .............................................................................
1
1.1
Latar Belakang .............................................................................. 1
1.2
Rumusan Masalah ................................................................................ 15
1.3
Tujuan Penelitian ............................................................................. 15
1.4
Kegunaan Penelitian ............................................................................. 16
BAB II
KAJIAN
PUSTAKA,
KERANGKA
PEMIKIRAN,
HIPOTESIS PENELITIAN .............................................................................. 17
vii
2.1
Kajian Pustaka ................................................................................. 17 2.1.1 .................................................................................. Transparansi ............................................................. 17 2.1.1.1 Pengertian Transparansi ............................................... 17 2.1.1.2 Prinsip
Dasar
Transparansi ............................................... 19 2.1.1.3 Dimensi Transparansi ............................................... 20 2.1.2 .................................................................................. Akuntabilitas ............................................................ 22 2.1.2.1 Pengertian Akuntabilitas .............................................. 22 2.1.2.2 Tujuan Akuntabilitas .............................................. 24 2.1.2.3 Prinsip Akuntabilitas .............................................. 24
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2.1.2.4 Jenis
dan
Tipe
Akuntabilitas .............................................. 25 2.1.3 Pengelolaan Keuangan ................................................................. 31 2.1.3.1 Pengertian
Pengelolaan
(Manajemen) .............................................. 31 2.1.3.2 Fungsi-Fungsi Manajemen ................................................ 33 2.1.3.3 Pengertian
Pengelolaan
Keuangan ................................................... 34 2.1.3.4 Manajemen
Organisasi
Partai
Politik ......................................................... 36 2.1.4 Politik
Partai
.............................................................................................
53 2.1.4.1 Pengertian
Partai
Politik ......................................................... 53 2.1.4.2 Tujuan
dan
Fungsi
Partai
Politik ......................................................... 54 2.1.4.3 Keuangan
Partai
Politik ......................................................... 57
ix
2.1.4.4 Laporan
Keuangan
Partai
Politik ......................................................... 60 2.1.4.5 Tata
Kelola
Partai
Politik ......................................................... 63 2.1.4.6 Faktor-Faktor
yang
Pengelolaan
Mempengaruhi
Keuangan
Partai
Politik ......................................................... 71 2.1.5 Terdahulu
Penelitian
.............................................................................................
72 2.2
Kerangka Pemikiran ............................................................................. 73 2.2.1 Pengaruh
Transparansi
terhadap
Keuangan
Pengelolaan Partai
Politik ....................................................................... 74 2.2.2 Pengaruh
Akuntabilitas
terhadap
Keuanga
Pengelolaan Partai
Politik ....................................................................... 75 2.2.3 Pengaruh Transparansi dan Akuntabilitas terhadap Pengelolaan
Keuangan
Partai
Politik ....................................................................... 76
x
BAB III
METODE PENELITIAN .............................................................................. 79 3.1
Metode Penelitian ............................................................................. 79
3.2
Unit Penelitian ............................................................................. 80
3.3
Instrumen Penelitian ............................................................................. 80
3.4
Definisi
Operasionalisasi
Variabel
Penelitian ............................................................................. 82 3.4.1 Definisi
Variabel
Penelitian.................................................................. 82 3.4.2 Operasionalisasi Variabel .................................................................... 84 3.5
Populasi
dan
Sampel ................................................................................. 87 3.5.1 Populasi Penelitian.................................................................. 87 3.5.2 Sampel Penelitian.................................................................. 87
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3.5.3 Teknik Sampling .................................................................. 89 3.6
Metode
Analisis
Data
dan
Uji
Hipotesis .............................................................................. 89 3.6.1 Sumber
Data
Penelitian.................................................................. 89 3.6.2 Teknik
Pengumpulan
Data .......................................................................... 90 3.6.3 Model Penelitian.................................................................. 91 3.6.4 Metode
Analisis
Data .......................................................................... 92 3.7
Pengujian
Validitas
dan
Reabilitas ............................................................................. 96 3.7.1 Uji Validitas ................................................................... 96 3.7.2 Uji
Realibitas
.................................................................................. 97 3.8
Uji
Asumsi
Klasik ................................................................................... 98
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3.8.1 Uji Normalitas ................................................................ 98 3.8.2 Uji Autokorelasi ............................................................. 99 3.8.3 Uji Multikorelinieritas.................................................... 100 3.8.4 Uji Heteroskedastisitas ................................................... 100 3.9
Analisis
Korelasi
dan
Regresi ................................................................................. 101 3.9.1
Analisis
Korelasi
Parsial .................................................................................. 101 3.9.2
Analisis
Regresi
Linier
Sederhana ............................................................................. 102 3.9.3
Analisis
Kolerasi
Berganda .............................................................................. 103 3.9.4 Analisis
Regresi
Berganda .................................................................. 103 3.10 Rancangan
Pengujian
Hipotesis .............................................................................. 104
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3.10.1
Uji
Parsial
(t-
test) ...................................................................................... 105 3.10.2
Uji
Simultan
(F-
test) ...................................................................................... 106 3.10.3
Koefisien
Determinasi .......................................................................... 107 BAB IV
HASIL
PENELITIAN
DAN
PEMBAHASAN .......................................................................... 109 4.1
Hasil Penelitian ............................................................................. 109 4.1.1 Gambaran Umum ...................................................................... 109 4.1.1.1 Sejarah
Singkat
Partai
Politik ......................................................... 109 4.1.2 Analisis Deskriptif ................................................................. 143 4.1.2.1 ................................................................... Transparansi ............................................... 143 4.1.2.2 ................................................................... xiv
Akuntabilitas .............................................. 146 4.1.2.3 Pengelolaan
Keuangan
Partai
Politik ......................................................... 154 4.2
Pembahasan Penelitian ............................................................................. 159 4.2.1 Analisis Transparansi Pengelolaan Keuangan Partai Politik
Di
perwakilan
DPRD
kota
Bandung ................................................................... 159 4.2.2 Analisis Partai
Akuntabilitas Politik
di
Pengelolaan
Perwakilan
Keuangan
DPRD
Kota
Bandung ................................................................... 161 4.2.3 Analisis Pengelolaan Keuangan Partai Politik di Perwakilan
DPRD
Kota
Bandung ................................................................... 164 4.3
Hasil
Uji
Instrumen
Penelitian ............................................................................. 167 4.3.1 Hasil
Uji
Validitas ................................................................... 167 4.3.2 Hasil
Uji
Reabilitas.................................................................. 170
xv
4.3.3 Pengujian
Asumsi
Regresi ..................................................................... 171 4.4
Pengaruh Transparansi terhadap Pengelolaan Keuangan Partai Politik................................................................................... 175 4.4.1 Analisis
Regresi
Linier
Sederhana ................................................................. 176 4.4.2 Analisis
Korelasi
Pearson ..................................................................... 177 4.4.3 Pengujian
Hipotesis
(Uji
t) ............................................................................... 177 4.4.4 Koefisien Determinasi .............................................................. 179 4.5
Pengaruh
Akuntabilitas
Pengelolaan
Partai
Politik
Keuangan
Terhadap Partai
Politik ................................................................................... 180 4.5.1 Analisis
Regresi
Linear
Sederhana ................................................................. 180 4.5.2 Analisis
Korelasi
Pearson ..................................................................... 182 4.5.3 Pengujian
Hipotesis
(Uji
t) ............................................................................... xvi
.................................................................................. 182............................................................................ 4.5.4 Koefisien Determinasi .............................................................. 184 4.6
Pengaruh
Transparansi
Pengelolaan
dan
Akuntabilitas
Keuangan
Terhadap Partai
Politik ................................................................................... 185 4.6.1 Analisis
Regresi
Berganda .................................................................. 185 4.6.2 Koefisien
Korelasi
Ganda
(R) ............................................................................ 187 4.6.3 Pengujian
Hipotesis
dengan
Uji
F ............................................................................... 187 4.6.4 Koefisien
Determinansi
(R2) ........................................................................... 189 BAB V
KESIMPULAN
DAN
SARAN ......................................................................................... 191 5.1 ............................................................................................. Kesimpulan .......................................................................... 191 5.2 ............................................................................................. xvii
Saran .................................................................................... 193 DAFTAR
PUSTAKA ............................................................................................. 196
LAMPIRAN
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DAFTAR TABEL Tabel 1.1 Perbandingan Dana Kampanye Pemilu 2009 dengan Pemilu 2014 .. 11 Tabel 2.1 Pengaturan Sumber Keuangan Partai Politik dalam Empat Undang-Undang ............................................................................
58
Tabel 2.2 Penelitian Terdahulu .....................................................................
72
Tabel 3.1 Operasionalisasi Variabel Transparansi Partai Politik ..................
84
Tabel 3.2 Operasionalisasi Variabel Akuntabilitas Partai Politik .................
85
Tabel 3.3 Operasionalisasi Variabel Pengelolaan Keuangan Parpol ............
86
Tabel 3.4 Populasi Penelitian ........................................................................
87
Tabel 3.5 Bobot dan Kategori Pengukuran Data ...........................................
93
Tabel 3.6 Kriteria Variabel Transparansi Partai Politik ................................
95
Tabel 3.7 Kriteria Variabel Akuntabilitas Partai Politik ...............................
95
Tabel 3.8 Kriteria Variabel Pengelolaan Keuangan Partai Politik ................
96
Table 3.9 Pedoman untuk Memberikan Interpretasi Koefisien Korelasi ......
102
Tabel 4.1 Tanggapan Responden Mengenai Prinsip Transparansi ...............
143
Tabel 4.2 Tanggapan Responden Mengenai Indikator Informatif dalam Unsur Transparansi .......................................................................
144
Tabel 4.3 Tanggapan Responden Mengenai Indikator Pengungkapan dalam Unsur Transparansi ......................................................................
145
Tabel 4.4 Tanggapan Responden Mengenai Indikator Prinsip akuntabilitas
147
Tabel 4.5 Tanggapan Responden Mengenai Indikator Tipe Akuntabilitas ...
148
Tabel 4.6 Tanggapan Responden Mengenai Indikator Akuntabilitas Hukum dan Kejujuran ................................................................................
149
Tabel 4.7 Tanggapan Responden Mengenai Indikator Akuntabilitas Manajerial......................................................................................
150
Tabel 4.8 Tanggapan Responden Mengenai Indikator Akuntabilitas Program .........................................................................................
151
Tabel 4.9 Tanggapan Responden Mengenai Indikator Akuntabilitas Kebijakan ...................................................................................... Tabel 4.10 Tanggapan Responden Mengenai Indikator Akuntabilitas xix
152
Finansial .......................................................................................
153
Tabel 4.11 Tanggapan Responden Mengenai Dimensi Pendapatan ...............
155
Tabel 4.12 Tanggapan Responden Mengenai Dimensi Belanja......................
156
Tabel 4.13 Tanggapan Responden Mengenai Dimensi Laporan keuangan ....
157
Tabel 4.14 Tanggapan Responden Mengenai Dimensi Pelanggaran dan Penerapan Sanksi...........................................................................
158
Tabel 4.15 Pedoman Kategorisasi Transparansi .............................................
159
Tabel 4.16 Tabulasi Total Skor Jawaban Responden Mengenai Transparansi ..................................................................................
159
Tabel 4.17 Rata - Rata (Mean) secara Keseluruhan Mengenai Variabel Transparansi ..................................................................................
161
Tabel 4.18 Pedoman Kategorisasi Akuntabilitas ............................................
162
Tabel 4.19 Tabulasi Total Skor Jawaban Responden Mengenai Akuntabilitas .................................................................................
162
Tabel 4.20 Rata - Rata (Mean) secara Keseluruhan Mengenai Variabel Akuntabilitas .................................................................................
163
Tabel 4.21 Pedoman Kategorisasi Pengelolaan Keuangan Partai Politik ......
164
Tabel 4.22 Tabulasi Total Skor Jawaban Responden Mengenai Pengelolaan Keuangan Partai Politik ............................................
165
Tabel 4.23 Rata - Rata (Mean) secara Keseluruhan Mengenai Variabel Pengelolaan Keuangan Partai Politik ............................
166
Tabel 4.24 Hasil Perhitungan Validitas Transparansi .....................................
167
Tabel 4.25 Hasil Perhitungan Validitas Akuntabilitas ....................................
168
Tabel 4.26 Hasil Perhitungan Validitas Pengelolaan Keuangan Partai Politik 169 Tabel 4.27 Hasil Pengujian Reliabilitas X1 ............................................................................... 170 Tabel 4.28 Hasil Pengujian Reliabilitas X2 ............................................................................... 170 Tabel 4.29 Hasil Pengujian Reliabilitas Y ......................................................
171
Tabel 4.30 Hasil Uji Normalitas .....................................................................
172
Tabel 4.31 Hasil Uji Multikolinearitas ............................................................
173
Tabel 4.32 Hasil Uji Heteroskedastisitas ........................................................
174
Tabel 4.33 Koefisien Regresi Transparansi terhadap Pengelolaan Keuangan xx
Partai Politik ................................................................................
176
Tabel 4.34 Korelasi Transparansi dengan Pengelolaan Keuangan Partai Politik ............................................................................................
177
Tabel 4.35 Uji t Transparansi (X1) ..................................................................
178
Tabel 4.36 Koefisien Determinasi Transparansi terhadap Pengelolaan Keuangan Partai Politik ................................................................
180
Tabel 4.37 Koefisien Regresi Akuntabilitas terhadap Pengelolaan Keuangan Partai Politik .................................................................................
181
Tabel 4.38 Hasil Korelasi Akuntabilitas dengan Pengelolaan Keuangan Partai Politik ..................................................................................
182
Tabel 4.39 Uji t Akuntabilitas Partai Politik (X2) ...........................................
183
Tabel 4.40 Koefisien Determinasi Akuntabilitas terhadap Pengelolaan Keuangan Partai Politik.................................................................
185
Tabel 4.41 Hasil Regresi Linier Berganda .....................................................
186
Tabel 4.42 Korelasi Ganda ..............................................................................
187
Tabel 4.43 Hasil ANOVA (Uji F) ...................................................................
188
Tabel 4.44 Koefisien Determinasi ...................................................................
189
xxi
DAFTAR GAMBAR Gambar 2.1 Paradigma Penelitian .................................................................
78
Gambar 3.1 Model Penelitian ........................................................................
91
Gambar 4.1 Grafik Uji Normalitas ................................................................
172
Gambar 4.2 Grafik Uji Heterokedastisitas .....................................................
175
Gambar 4.3 Daerah Penerimaan dan Penolakan Hipotesis uji t X1 ...............
179
Gambar 4.4 Daerah Penerimaan dan Penolakan Hipotesis uji t X2 ...............
184
Gambar 4.5 Daerah Penerimaan penolakan uji F...........................................
188
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