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PENGARUH KEKAYAAN DAERAH, UKURAN PEMERINTAH
DAERAH, INTERGOVERNMENTAL REVENUE DAN TEMUAN AUDIT
BPK TERHADAP KINERJA PEMERINTAH DAERAH
SKRIPSI
GUSTI MAULANA 1410112157
PROGRAM SARJANA
FAKULTAS EKONOMI DAN BISNIS
UNIVERSITAS PEMBANGUNAN NASIONAL VETERAN JAKARTA
2019
PENGARUH KEKAYAAN DAERAH, UKURAN PEMERINTAH
DAERAH, INTERGOVERNMENTAL REVENUE DAN TEMUAN AUDIT
BPK TERHADAP KINERJA PEMERINTAH DAERAH
SKRIPSI
Diajukan Sebagai Salah Satu Syarat Untuk Memperoleh Gelar
Sarjana Akuntansi
GUSTI MAULANA 1410112157
PROGRAM SARJANA
FAKULTAS EKONOMI DAN BISNIS
UNIVERSITAS PEMBANGUNAN NASIONAL VETERAN JAKARTA
2019
iii
PERNYATAAN ORISINALITAS
iv
PERNYATAAN PERSETUJUAN PUBLIKASI
SKRIPSI UNTUK KEPENTINGAN AKADEMIS
v
vi
THE EFFECT OF REGIONAL WEALTH, REGIONAL
GOVERNMENT SIZE, INTERGOVERNMENTAL REVENUE
AND AUDIT FINDING OF BPK ON LOCAL GOVERNMENT
PERFORMANCE
By Gusti Maulana
Abstract
This study aims to determine the Effect Of Regional Wealth, Regional
Government Size, Intergovernmental Reenue, and Audit Finding Of BPK on Local
Government Performance. This research using Districts /City in West Java
Province as a sample. Sampling technique uses purposive sampling method.
Sampling of 81 District/City in West Java Province in 2015 up to 2017. The
secondary data of this research is in the form of BPK Examination Report the
result of financial statement disclosures. The testing of hypotheses in this research
using Analysis Linier Regression Multiple with the program SPSS 23 and the level
significance 5 percent. The results of the study in partial shows Regional Wealth
does not effect the performance of local government with a significance of
0.481higher than the economic situation of significance specified level 0.05,
Regional Government Size does not effect the performance of local government
with a significance of 0.096 higher than the economic situation of significance
specified level 0.05, Intergovernmental Revenue does significantly on the level of
local government with a significance of 0.011 lower than the economic situation
of significance specified level 0.05, Audit Finding Of BPK does not effect the
performance of local governmence with a significance of 0.351 higher than the
economic situation of significance specified level 0.05.
Keyword : Regional Wealth, Regional Government Size, Intergovernmental
Revenue, Audit Finding of BPK and Local Government Performence
vii
PENGARUH KEKAYAAN DAERAH, UKURAN PEMERINTAH
DAERAH, INTERGOVERNMENTAL REVENUE DAN TEMUAN AUDIT
BPK TERHADAP KINERJA PEMERINTAH DAERAH
Oleh Gusti Maulana
Abstrak
Penelitian ini bertujuan untuk mengetahui pengaruh Kekayaan Daerah,
Ukuran Pemerintah Daerah, Intergovernmental Revenue dan Temuan Audit BPK
terhadap Kinerja Pemerintah Daerah. Penelitian ini menggunakan
Kabupaten/Kota di Provinsi Jawa Barat sebagai sampel. Teknik penentuan sampel
menggunakan metode purposive sampling. Sampel dalam penelitian ini berjumlah
81 Kabupaten/Kota di Provinsi Jawa Barat pada tahun 2015 sampai dengan 2017.
Data yang digunakan adalah data sekunder. Data sekunder dalam penelitian ini
berasal dari Laporan Hasil Pemeriksaan atas Laporan Keuangan Pemerintah
Daerah yang di terbitkan oleh Badan Pemeriksa Keuangan (BPK). Pengujian
hipotesis dalam penelitian ini menggunakan Analisis Regresi Linier Berganda
dengan program SPSS 23 dan tingkat signifikansi 5%. Hasil penelitian secara
parsial menunjukkan bahwa Kekayaan Daerah tidak berpengaruh signifikan
terhadap Kinerja Pemerintah Daerah dengan tingkat signifikansi sebesar 0.481
jauh lebih besar dari taraf signifikansi yang ditentukan yaitu 0.05, Ukuran
Pemerintah daerah tidak berpengaruh signifikan terhadap Kinerja Pemerintah
Daerah dengan tingkat signifikansi sebesar 0.096 jauh lebih besar dari taraf
signifikansi yang ditentukan yaitu 0.05, Intergovernmental Revenue berpengaruh
signifikan terhadap Kinerja Pemerintah Daerah dengan tingkat signifikansi
sebesar 0.011 jauh lebih kecil dari taraf signifikansi yang ditentukan yaitu 0.05,
Temuan Audit BPK tidak berpengaruh signifikan terhadap Kinerja Pemerintah
Daerah dengan tingkat signifikansi sebesar 0.351 jauh lebih besar dari taraf
signifikan yaitu 0.05.
Kata Kunci : Kekayaan Daerah, Ukuran Pemerintah Daerah, Intergovernmental
Revenue, Temuan Audit BPK dan Kinerja Pemerintah Daerah
viii
BERITA ACARA UJIAN SKRIPSI
ix
PRAKATA
Puji dan syukur penulis panjatkan kepada Allah SWT atas segala karunia
dan limpahan-Nya yang selalu diberikan sehingga karya ilmiah ini dapat
terselesaikan dengan baik dan lancar. Judul yang dipilih dalam penelitian yang
telah dilaksanakan sejak bulan Agustus 2018 ini adalah “Pengaruh Kekayaan
Daerah, Ukuran Pemerintah Daerah, Intergovernmental Revenue dan
Temuan Audit BPK Terhadap Kinerja Pemerintah Daerah”. Penulisan usulan
penelitian ini merupakan hasil kerja keras dan tentunya atas dukungan dari banyak
pihak. Terima kasih penulis ucapkan kepada Bapak Dr. Prasetyo Hadi, S.E.,
M.M., CFMP, selaku Dekan Fakultas Ekonomi dan Bisni UPN “Veteran” Jakarta,
Bapak Danang Mintoyuwono, S.E., M.Ak selaku Ketua Program Studi S1
Akuntansi, Bapak Ediwarman S.E., M.M selaku Dosen Pembimbing I dan Ibu
Anita Nopiyanti, S.E,. M.M selaku Dosen Pembimbing II serta dosen-dosen
Fakultas Ekonomi dan Bisnis yang telah banyak memberikan kesempatan, arahan
dan saran yang sangat bermanfaat bagi penulis.
Di samping itu, ucapan terima kasih juga disampaikan kepada orang tua
saya bapak Madhoir dan ibu Hilda Indriawati. Kakak saya Rizki Oktantia serta
seluruh keluarga yang tidak henti-hentinya memberikan semangat dan doa kepada
penulis. Penulis juga menyampaikan terima kasih kepada Siti Nuraeni dengan
sabar mendampingi dan memberikan dukungan juga mendengarkan segala keluh
kesah penulis, serta para sahabat Daniel Aprian, Adhitya Ramadhan Putra, Fauzi
Nugra Noor Pratama, Putri Ayu Sarikaban, Igo Fajar Bimasakti, Aprilita,
Zulqhisti, Leka Latifah, Caya Harum Islami, Heland Tri Purnomo, Hilda Elsha
Lambara dan Farah Noor Azizah atas semangat, doa dan bantuan yang telah
diberikan kepada penulis selama menyusun karya ilmiah ini. Semoga karya ilmiah
ini bermanfaat.
Jakarta, 07 Januari 2019
Gusti Maulana
x
DAFTAR ISI
HALAMAN SAMPUL .................................................................................. i
HALAMAN JUDUL ...................................................................................... ii
PERNYATAAN ORISINALITAS ................................................................ iii
PERNYATAAN PERSETUJUAN PUBLIKASI ......................................... iv
LEMBAR PENGESAHAN
Error! Bookmark not defined. ABSTRACT ..................................................................................................... vi
ABSTRAK ...................................................................................................... vii
BERITA ACARA UJIAN SKRIPSI ............................................................. viii
PRAKATA ...................................................................................................... ix
DAFTAR ISI ................................................................................................... x
DAFTAR TABEL .......................................................................................... xiii
DAFTAR GAMBAR ...................................................................................... xiv
DAFTAR LAMPIRAN .................................................................................. xv
BAB I PENDAHULUAN
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1.1 Latar Belakang
....................................................................................................... Erro
r! Bookmark not defined. 1.2 Perumusan Masalah
....................................................................................................... Erro
r! Bookmark not defined. 1.3 Tujuan Penelitian
....................................................................................................... Erro
r! Bookmark not defined. 1.4 Manfaat Penelitian
....................................................................................................... Erro
r! Bookmark not defined.
BAB II KAJIAN PUSTAKA, KERANGKA PEMIKIRAN DAN
HIPOTESIS
....................................................................................................... Error
! Bookmark not defined.
2.1 Kajian Pustaka
....................................................................................................... Erro
r! Bookmark not defined. 2.1.1 Teori Keagenan (Agency Theory)
....................................................................................................... Erro
r! Bookmark not defined. 2.1.2 Teori Pemangku Kepentingan (Stakeholder Theory)
....................................................................................................... Erro
r! Bookmark not defined.
xi
2.1.3 Keuangan Daerah
....................................................................................................... Erro
r! Bookmark not defined. 2.1.3.1 Pengertian Keuangan Daerah
....................................................................................................... Erro
r! Bookmark not defined. 2.1.3.2 Pendapatan Daerah
....................................................................................................... Erro
r! Bookmark not defined. 2.1.3.3 Belanja Daerah
....................................................................................................... Erro
r! Bookmark not defined. 2.1.3.4 Pembiayaan Daerah
....................................................................................................... Erro
r! Bookmark not defined. 2.1.4 Laporan Keuangan Pemerintah Daerah (LKPD)
....................................................................................................... Erro
r! Bookmark not defined. 2.1.4.1 Pengertian Laporan Keuangan Pemerintah Daerah (LKPD)
....................................................................................................... Erro
r! Bookmark not defined. 2.1.4.2 Tujuan Pelaporan Keuangan Daerah
....................................................................................................... Erro
r! Bookmark not defined. 2.2 Standar Akuntansi Pemerintah (SAP)
....................................................................................................... Erro
r! Bookmark not defined. 2.2.1 Kinerja Pemerintah Daerah
....................................................................................................... Erro
r! Bookmark not defined. 2.2.1.1 Pengertian Kinerja Pemerintah Daerah
....................................................................................................... Erro
r! Bookmark not defined. 2.2.2 Pengukuran Kinerja Pemerintah Daerah
....................................................................................................... Erro
r! Bookmark not defined. 2.2.3 Tujuan Pengukuran Kinerja
....................................................................................................... Erro
r! Bookmark not defined. 2.2.4 Manfaat Pengukuran Kinerja
....................................................................................................... Erro
r! Bookmark not defined. 2.2.5 Faktor-Faktor Yang Mempengaruhi Kinerja Pemerintah Daerah
....................................................................................................... Erro
r! Bookmark not defined. 2.2.5.1 Kekayaan Daerah
....................................................................................................... Erro
r! Bookmark not defined.
xii
2.2.5.2 Ukuran Pemerintah Daerah
....................................................................................................... Erro
r! Bookmark not defined. 2.2.5.3 Intergovernmental Revenue (Dana Perimbangan)
....................................................................................................... Erro
r! Bookmark not defined. 2.2.5.4 Temuan Audit BPK
....................................................................................................... Erro
r! Bookmark not defined. 2.3 Kerangka Pemikiran
....................................................................................................... Erro
r! Bookmark not defined. 2.4 Pengembangan Uji Hipotesis
....................................................................................................... Erro
r! Bookmark not defined. 2.4.1 Pengaruh Kekayaan Daerah Terhadap Kinerja Pemerintah
Daerah
....................................................................................................... Erro
r! Bookmark not defined. 2.4.2 Pengaruh Ukuran Pemerintah Daerah Terhadap Kinerja
Pemerintah Daerah
....................................................................................................... Erro
r! Bookmark not defined. 2.4.3 Pengaruh Intergovernmental Revenue Terhadap Kinerja
Pemerintah Daerah
....................................................................................................... Erro
r! Bookmark not defined. 2.4.4 Pengaruh Temuan Audit BPK Terhadap Kinerja Pemerintah
Daerah
....................................................................................................... Erro
r! Bookmark not defined.
BAB III METODE PENELITIAN
Error! Bookmark not defined.
3.1 Definisi Operasional dan Pengukuran Variabel
....................................................................................................... Erro
r! Bookmark not defined. 3.1.1 Definisi Operasional
....................................................................................................... Erro
r! Bookmark not defined. 3.1.2 Pengukuran Variabel
....................................................................................................... Erro
r! Bookmark not defined. 3.2 Penentuan Populasi dan Sampel
....................................................................................................... Erro
r! Bookmark not defined.
xiii
3.2.1 Populasi
....................................................................................................... Erro
r! Bookmark not defined. 3.2.2 Sampel
....................................................................................................... Erro
r! Bookmark not defined. 3.3 Teknik Pengumpulan Data
....................................................................................................... Erro
r! Bookmark not defined. 3.3.1 Jenis Data
....................................................................................................... Erro
r! Bookmark not defined. 3.3.2 Sumber Data
....................................................................................................... Erro
r! Bookmark not defined. 3.3.3 Pengumpulan Data
....................................................................................................... Erro
r! Bookmark not defined. 3.4 Teknik Analisis dan Uji Hipotesis
....................................................................................................... Erro
r! Bookmark not defined. 3.4.1 Teknik Analisis
....................................................................................................... Erro
r! Bookmark not defined. 3.4.1.2 Analisis Statistik Deskriptif
....................................................................................................... Erro
r! Bookmark not defined. 3.4.1.3 Uji Asumsi Klasik
....................................................................................................... Erro
r! Bookmark not defined. 3.4.2 Uji Hipotesis
....................................................................................................... Erro
r! Bookmark not defined. 3.4.2.1 Uji Koefisien Determinasi (Adjusted R
2)
....................................................................................................... Erro
r! Bookmark not defined. 3.4.2.2 Uji Signifikasi Prameter Individual (t)
....................................................................................................... Erro
r! Bookmark not defined. 3.4.3 Analisis Regresi
....................................................................................................... Erro
r! Bookmark not defined.
BAB IV HASIL DAN PEMBAHASAN
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4.1 Hasil Penelitian
....................................................................................................... Erro
r! Bookmark not defined.
xiv
4.1.1 Deskripsi Objek Penelitian
....................................................................................................... Erro
r! Bookmark not defined. 4.1.2 Analisis Faktor
....................................................................................................... Erro
r! Bookmark not defined. 4.1.3 Deskripsi Data Penelitian
....................................................................................................... Erro
r! Bookmark not defined. 4.1.3.1 Kinerja Pemerintah Daerah
....................................................................................................... Erro
r! Bookmark not defined. 4.1.3.2 Kekayaan Daerah
....................................................................................................... Erro
r! Bookmark not defined. 4.1.3.3 Ukuran Pemerintah Daerah
....................................................................................................... Erro
r! Bookmark not defined. 4.1.3.4 Intergovernmental Revenue
....................................................................................................... Erro
r! Bookmark not defined. 4.1.3.5 Temuan Audit BPK
....................................................................................................... Erro
r! Bookmark not defined. 4.1.4 Deskripsi Statistik
....................................................................................................... Erro
r! Bookmark not defined. 4.1.4.1 Analisis Data dan Uji Hipotesis
....................................................................................................... Erro
r! Bookmark not defined. 4.1.4.2 Analisis Uji Asumsi Klasik
....................................................................................................... Erro
r! Bookmark not defined. 4.1.4.2.1 Uji Normalitas
....................................................................................................... Erro
r! Bookmark not defined. 4.1.4.2.2 Uji Multikolonieritas
....................................................................................................... Erro
r! Bookmark not defined. 4.1.4.2.3 Uji Autokorelasi
....................................................................................................... Erro
r! Bookmark not defined. 4.1.4.2.4 Uji Heteroskedastisitas
....................................................................................................... Erro
r! Bookmark not defined. 4.1.5 Uji Hipotesis
....................................................................................................... Erro
r! Bookmark not defined.
xv
4.1.5.1 Uji Koefisien Determinasi (R2)
....................................................................................................... Erro
r! Bookmark not defined. 4.1.5.2 Uji Parsial (Uji t)
....................................................................................................... Erro
r! Bookmark not defined. 4.1.5.3 Model Regresi Linier Berganda
....................................................................................................... Erro
r! Bookmark not defined. 4.2 Pembahasan
....................................................................................................... Erro
r! Bookmark not defined. 4.2.1 Pengaruh Kekayaan Daerah Terhadap Kinerja Pemerintah
Daerah
....................................................................................................... Erro
r! Bookmark not defined. 4.2.2 Pengaruh Ukuran Pemerintah Daerah terhadap Kinerja
Pemerintah Daerah
....................................................................................................... Erro
r! Bookmark not defined. 4.2.3 Pengaruh Intergovernmental Revenue terhadap Kinerja
Pemerintah Daerah
....................................................................................................... Erro
r! Bookmark not defined. 4.2.3 Pengaruh Temuan Audit BPK terhadap Kinerja Pemerintah
Daerah
....................................................................................................... Erro
r! Bookmark not defined.
BAB V SIMPULAN DAN SARAN
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5.1 Simpulan
....................................................................................................... Erro
r! Bookmark not defined. 5.2 Keterbatasan Penelitian
....................................................................................................... Erro
r! Bookmark not defined. 5.3 Saran
....................................................................................................... Erro
r! Bookmark not defined.
DAFTAR PUSTAKA
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RIWAYAT HIDUP
LAMPIRAN
xvi
DAFTAR TABEL
Tabel 1. Kriteria Nilai Durbin-Watson
....................................................................................................... Erro
r! Bookmark not defined. Tabel 2. Kriteria Sampel Penelitian
....................................................................................................... Erro
r! Bookmark not defined. Tabel 3. Kabupaten/Kota di Provinsi Jawa Barat
....................................................................................................... Erro
r! Bookmark not defined. Tabel 4. Hasil Uji KMO and Bartlett’s Test
....................................................................................................... Erro
r! Bookmark not defined. Tabel 5. Hasil Uji Anti-image Matrices
....................................................................................................... Erro
r! Bookmark not defined. Tabel 6. Kinerja Pemerintah Daerah Selama Periode Tahun 2015-2017
....................................................................................................... Erro
r! Bookmark not defined. Tabel 7. Kekayaan Daerah Periode Tahun 2015-2017
....................................................................................................... Erro
r! Bookmark not defined.
xvii
Tabel 8. Ukuran Pemerintah Daerah Periode Tahun 2015-2017
....................................................................................................... Erro
r! Bookmark not defined. Tabel 9. Intergovernmental Revenue Periode Tahun 2015-2017
....................................................................................................... Erro
r! Bookmark not defined. Tabel 10. Temuan Audit BPK periode tahun 2015-2017
....................................................................................................... Erro
r! Bookmark not defined. Tabel 11. Hasil Deskriptif Statistik
....................................................................................................... Erro
r! Bookmark not defined. Tabel 12. Hasil Uji Kolmogorov-Smirnov
....................................................................................................... Erro
r! Bookmark not defined. Tabel 13. Hasil Uji Multikolonieritas
....................................................................................................... Erro
r! Bookmark not defined. Tabel 14. Hasil Uji Autokorelasi
....................................................................................................... Erro
r! Bookmark not defined. Tabel 15. Hasil Uji Glejser
....................................................................................................... Erro
r! Bookmark not defined. Tabel 16. Hasil Uji Koefisien Determinasi (R
2)
....................................................................................................... Erro
r! Bookmark not defined. Tabel 17. Hasil Uji Parsial (Uji t)
....................................................................................................... Erro
r! Bookmark not defined. Tabel 18. Hasil Uji Regresi Linear Berganda
....................................................................................................... Erro
r! Bookmark not defined.
xviii
DAFTAR GAMBAR
Gambar 1. Kerangka Pemikiran
Error! Bookmark not defined. Gambar 2. Model Penelitian
Error! Bookmark not defined. Gambar 3. Hasil Uji Normalitas (Histogram)
Error! Bookmark not defined. Gambar 4. Hasil Uji Normalitas (P-plot)
Error! Bookmark not defined. Gambar 5. Hasil Uji Heteroskedastisitas
Error! Bookmark not defined.
xix
DAFTAR LAMPIRAN
Lampiran 1. Kabupaten/Kota di Provinsi Jawa Barat
Lampiran 2. Data Hasil Output SPSS
Lampiran 3. Data Awal Kinerja Pemerintah Daerah
Lampiran 4. Data Awal Kekayaan Daerah
Lampiran 5. Data Awal Ukuran Pemerintah Daerah
Lampiran 6. Data Awal Inteergovernmental Revenue
Lampiran 7. Data Awal Temuan Audit BPK
Lampiran 8. Data Hasil Output SPSS
Lampiran 9. Surat Riset BPK
xx