PENGARUH BELANJA MODAL TERHADAP KINERJA KEUANGAN DENGAN PENDAPATAN ASLI DAERAH SEBAGAI VARIABEL INTERVENING (Studi Kasus pada setiap Kabupaten dan Kota di Provinsi D.I Yogyakarta)
THE INFLUENCE OF CAPITAL EXPENDITURE FOR FINANCIAL PERFORMANCE TROUGH LOCAL REVENUE AS INTERVENING VARIABLES (Case study on every Regencies and Cities in D.I Yogyakarta Province) SKRIPSI Diajukan Guna Memenuhi Persyaratan Untuk Memperoleh Gelar Sarjana Pada Fakultas Ekonomi Dan Bisnis Program Studi Akuntansi Universitas Muhammadiyah Yogyakarta
Oleh ASTRIED ANGGRAENI 20110420315
PROGRAM STUDI AKUNTANSI FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS MUHAMMADIYAH YOGYAKARTA 2016
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PERNYATAAN Yang bertanda tangan di bawah ini saya: Nama
: Astried Anggraeni
Nomor Mahasiswa : 20110420315 Menyatakan bahwa skripsi ini dengan julul : ““Pengaruh Belanja Modal Terhadap Kinerja Keuangan dengan Pendapatan Asli Daerah sebagai Variabel Intervining (Studi Kasus pada setiap Kabupaten dan Kota di Provinsi D.I Yogyakarta)” tidak terdapat karya yang pernah diajukan untuk memperoleh gelar kesarjanaan di suatu Perguruan Tinggi, dan sepanjang pengetahuan saya juga tidak terdapat karya atau pendapat yang pernah ditulis atau diterbitkan oleh orang lain, kecuali yang secara tertulis diacu dalam naskah ini dan disebutkan dalam Daftar Pustaka. Apabila ternyata dalam skripsi ini diketahui terdapat karya atau pendapat yang pernah ditulis atau diterbitkan oleh orang lain maka saya bersedia karya tersebut dibatalkan.
Yogyakarta, 15 Desember 2016
Astried Anggraeni
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MOTTO
Sesungguhnya bersama kesulitan ada kemudahan. Maka apabila engkau telah selesai (dari sesuatu urusan), tetaplah kerja keras (untuk urusan yang lain). Dan Hanya kepada Tuhanmulah engkau berharap. (Q.S Al-Insyirah atau Q.S Asy-Syarh : 6-7)
“Setia pada cita-cita percaya pada proses” (Marching Band Gita SerosowanBanten)
Memulai adalah keharusan dalam apapun tugasmu, tidak ada motivasi khusus untuk itu, hanya memulailah secepat yang kau bisa sebelum banyak waktu berlalu untuk kau sesali. Berangkat dengan penuh keyakinan, jalani dengan keikhlasan. kita berusaha lalu yakin atas doa-doa yang selalu kita pajatkan, hanya dengan itu semua akan ada jalan menuju sesuatu yang selalu kau inginkan. (Astried)
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HALAMAN PERSEMBAHAN
Skripsi ini saya persembahkan untuk: Bapak dan Ibuku yang telah memberikan segalanya untukku Adik-adiku Seno dan Nindi Keluarga besarku atas doa dan dukungannya Bapak Dr.Bambang Jatmiko, SE., Msi., yang telah memberikan arahan dan bimbingan atas penelitian ini. Pendamping, partner, teman hidupku. Universitas Muhammadiyah Yogyakarta
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DAFTAR ISI Halaman HALAMAN JUDUL ............................................................................................................. i HALAMAN PERSETUJUAN DOSEN PEMBIMBING ......................................................ii HALAMAN PENGESAHAN ...............................................................................................iii HALAMAN PERNYATAAN ...............................................................................................iv HALAMAN MOTTO ............................................................................................................v HALAMAN PERSEMBAHAN ............................................................................................vi HALAMAN UCAPAN TERIMAKASIH .............................................................................vi INTISARI ..............................................................................................................................ix ABSTRAK .............................................................................................................................x KATA PENGANTAR ...........................................................................................................xi DAFTAR ISI ..........................................................................................................................xiii DAFTAR TABEL..................................................................................................................xv DAFTAR GAMBAR .............................................................................................................xvii BAB I PENDAHULUAN ....................................................................................................1 A. LatarBelakang ............................................................................................................1 B. Batasan Masalah Penelitian .......................................................................................10 C. RumusanMasalah .......................................................................................................10 D. TujuanPenelitian ........................................................................................................10 E. ManfaatPenelitian ......................................................................................................11 BAB II TINJAUAN PUSTAKA ..........................................................................................13 A. Landasan Teori ................................................................................................................13 1. Teori Keagenan ......................................................................................................... 13 2. Akuntansi dan laporan Keuangan Sektor Publik .................................................. 15 3. Anggaran Pendapatan dan Belanja Daerah (APBD) ............................................ 16 4. Belanja Modal ........................................................................................................... 19 5. Pendapatan Asli Daerah ........................................................................................ 22 6. Kinerja Keuangan ...................................................................................................... 25 B. Hasil Penelitian Terdahulu .................................................................................................28 C. Hipotesis penelitian ..........................................................................................................32 D. Model penelitian .........................................................................................................36 BAB III METODE PENELITIAN .......................................................................................37 A. Subyek Penelitian............................................................................................................ 37 B. Jenis Data ...................................................................................................................... 37 C. Teknik Pengambilan Sampel ............................................................................................. 37 D. Teknik Pengumpulan Data ......................................................................................... 38 E. Definisi Operasional Variabel Penelitian .............................................................................. 38 F. Uji Kualitas Data ............................................................................................................ 41 G. Uji Hipotesa ................................................................................................................... 43 BAB IV HASIL PENELITIAN DAN PEMBAHASAN .......................................................46 A. Gambaran Umum....................................................................................................... 44 B. Hasil Penelitian ......................................................................................................... 47 1. Kabupaten Kulon Progo ........................................................................................ 48 a. Statistik Deskriptif .................................................................................... 48 b. Evaluasi outer Model ................................................................................ 51 c. Evaluasi Inner Model atau Uji Hipotesis .................................................. 54 2. Kabupaten Bantul ................................................................................................ 56 a. Statistik Deskriptif .................................................................................... 56 v
b. Evaluasi outer Model ................................................................................ 59 c. Evaluasi Inner Model atau Uji Hipotesis .................................................. 62 3. Kabupaten Gunung Kidul ...................................................................................... 64 a. Statistik Deskriptif .............................................................................. 64 b. Evaluasi outer Model .......................................................................... 66 c. Evaluasi Inner Model atau Uji Hipotesis ............................................ 70 4. Kabupaten Sleman ............................................................................................... 72 a. Statistik Deskriptif .............................................................................. 72 b. Evaluasi outer Model .......................................................................... 75 c. Evaluasi Inner Model atau Uji Hipotesis ............................................ 78 5. Kota Yogyakarta .................................................................................................. 81 a. Statistik Deskriptif .............................................................................. 81 b. Evaluasi outer Model .......................................................................... 83 c. Evaluasi Inner Model atau Uji Hipotesis ............................................ 86 C. Pembahasan ................................................................................................................... 89
BAB VSIMPULAN, SARAN, DAN KETERBATASAN PENELITIAN ............................96 A. Simpulan .................................................................................................................. 96 B. Saran ....................................................................................................................... 97 C. Keterbatasan penelitian ............................................................................................... 98 D. Implikasi Penelitian .............................................................................................. 98 DAFTAR PUSTAKA LAMPIRAN
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DAFTAR TABEL Halaman Tabel 1.1 Nilai Kinerja Keuangan Kabupateb dan Kota D.I Yogyakarta tahun 2014...........4 Tabel 1.2 PAD dan Belanja Modal D.I Yogyakarta Tahun 2011-2013.................................7 Tabel 1.3Persentase Perbanding PAD dan Belanja Modal Tahun 2011-2013 ......................7 Tabel 4.1 Statistik Deskriptif Kab. Kulon Progo ...................................................................48 Tabel 4.2 Hasil Discriminat Validity .....................................................................................52 Tabel 4.3 Hasil Nilai AVE .....................................................................................................53 Tabel 4.4 Composite Reliability ............................................................................................53 Tabel 4.5 R-square .................................................................................................................54 Tabel 4.6 Hasil Boostraping Kab. Kulon Progo ....................................................................54 Tabel 4.7Hasil Koefisien Jalur dan Standart Error ................................................................55 Tabel 4.8Hasil Perhitungan Rumus Sobel .............................................................................56 Tabel 4.9Statistik Deskriptif Kab. Bantul ..............................................................................56 Tabel 4.10 Hasil Discriminat Validity ...................................................................................60 Tabel 4.11 Hasil Nilai AVE ...................................................................................................61 Tabel 4.12 Composite Reliability ..........................................................................................61 Tabel 4.13 R-square ...............................................................................................................62 Tabel 4.14 Hasil Boostraping Kab. Bantul ............................................................................62 Tabel 4.15 Hasil Koefisien Jalur dan Standart Error .............................................................63 Tabel 4.16 Hasil Perhitungan Rumus Sobel ..........................................................................64 Tabel 4.17 Statistik Deskriptif Kab. Gunung Kidul ..............................................................64 Tabel 4.18 Hasil Discriminat Validity ...................................................................................68 Tabel 4.19 Hasil Nilai AVE ...................................................................................................69 Tabel 4.20 Composite Reliability ..........................................................................................69 vii
Tabel 4.21 R-square ...............................................................................................................71 Tabel 4.22 Hasil Boostraping Kab. Gunung Kidul ................................................................71 Tabel 4.23 Hasil Koefisien Jalur dan Standart Error .............................................................71 Tabel 4.24Hasil Perhitungan Rumus Sobel ...........................................................................72 Tabel 4.25 Statistik Deskriptif Kab. Sleman .........................................................................72 Tabel 4.26 Hasil Discriminat Validity ...................................................................................76 Tabel 4.27 Hasil Nilai AVE ...................................................................................................77 Tabel 4.28 Composite Reliability ..........................................................................................78 Tabel 4.29 R-square ...............................................................................................................78 Tabel 4.30 Hasil Boostraping Kab. Sleman ...........................................................................79 Tabel 4.31 Hasil Koefisien Jalur dan Standart Error .............................................................80 Tabel 4.32 Hasil Perhitungan Rumus Sobel ..........................................................................80 Tabel 4.33 Statistik Deskriptif Kota Yogyakarta ...................................................................81 Tabel 4.34 Hasil Discriminat Validity ...................................................................................83 Tabel 4.35 Hasil Nilai AVE ...................................................................................................85 Tabel 4.36 Composite Reliability ..........................................................................................86 Tabel 4.37 R-square ...............................................................................................................86 Tabel 4.38 Hasil Boostraping Kota Yogyakarta ....................................................................87 Tabel 4.39 Hasil Koefisien Jalur dan Standart Error .............................................................88 Tabel 4.40 Hasil Perhitungan Rumus Sobel ..........................................................................88 Tabel 4.41 Persentase Belanja D.I Yogyakarta tahun 2014..................................................90
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DAFTAR GAMBAR Halaman Gambar 1.1 Grafik Realisasi Belanja Modal Daerah seluruh Indonesia ...............................6 Gambar 2.1 Model penelitian ................................................................................................36 Gambar 4.1 Realisasi Pendapatan dan Belanja di Kab/Kota D.I Yogyakarta .......................47 Gambar 4.2Hasil Kalkulasi Awal Algoritma PLS Kab Kulon Progo ....................................51 Gambar 4.3 Hasil Kalkulasi Akhir Algoritma PLS Kab. Kulon progo .................................52 Gambar 4.4 Hasil Kalkulasi Awal Algoritma PLS Kab. Bantul............................................59 Gambar 4.5 Hasil Kalkulasi Akhir Algoritma PLS Kab. Bantul ...........................................60 Gambar 4.6 Hasil Kalkulasi Awal Algoritma PLS Kab. Gunung Kidul ...............................67 Gambar 4.7 Hasil Kalkulasi Akhir Algoritma PLS Kab. Gunung Kidul...............................68 Gambar 4.8 Hasil Kalkulasi Awal Algoritma PLS Kab. Sleman ..........................................75 Gambar 4.9 Hasil Kalkulasi Akhir Algoritma PLSKab. Sleman...........................................76 Gambar 4.10 Hasil Kalkulasi Awal Algoritma PLS Kota Yogyakarta .................................83 Gambar 4.11 Hasil Kalkulasi Akhir Algoritma PLS Kota Yogyakarta .................................84 Gambar 4.12 Laju Pertumbuhan PDRB.................................................................................92
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