LEMBAR PENGESAHAN LEMBAR PERNYATAAN MOTTO ABSTRAC

DAFTAR ISI

LEMBAR JILID ..............................................................................................

i

LEMBAR PENGESAHAN LEMBAR PERNYATAAN MOTTO ABSTRACT .....................................................................................................

i

ABSTRAK ......................................................................................................

ii

KATA PENGANTAR ...................................................................................

iii

DAFTAR ISI ..................................................................................................

vii

DAFTAR TABEL ..........................................................................................

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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

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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

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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

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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

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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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