pengaruh kemandirian keuangan daerah, derajat
TRANSCRIPT
PENGARUH KEMANDIRIAN KEUANGAN DAERAH,
DERAJAT DESENTRALISASI DAN RASIO EFISIENSI
TERHADAP PREDIKSI FINANCIAL DISTRESS
PEMERINTAH DAERAH
SKRIPSI
RISTY OCTAVIANI YOPRASTIWI
1310112069
PROGRAM STUDI AKUNTANSI S1
FAKULTAS EKONOMI DAN BISNIS
UNIVERSITAS PEMBANGUNAN NASIONAL “VETERAN” JAKARTA
2017
PENGARUH KEMANDIRIAN KEUANGAN DAERAH,
DERAJAT DESENTRALISASI DAN RASIO EFISIENSI
TERHADAP PREDIKSI FINANCIAL DISTRESS
PEMERINTAH DAERAH
SKRIPSI
Diajukan Sebagai Salah Satu Syarat Untuk Memperoleh Gelar
Sarjana Ekonomi
RISTY OCTAVIANI YOPRASTIWI
1310112069
PROGRAM STUDI AKUNTANSI S1
FAKULTAS EKONOMI DAN BISNIS
UNIVERSITAS PEMBANGUNAN NASIONAL “VETERAN” JAKARTA
2017
iii
PERNYATAAN ORISINALITAS
iv
PERNYATAAN PERSETUJUAN PUBLIKASI
SKRIPSI UNTUK KEPENTINGAN AKADEMIS
v
PENGESAHAN
vi
vii
Pengaruh Kemandirian Keuangan Daerah, Derajat Desentralisasi
dan Rasio Efisiensi Terhadap Prediksi Financial Distress
Pemerintah Daerah
Oleh
Risty Octaviani Yoprastiwi
Abstrak
Penelitian ini dilakukan untuk menguji pengaruh Kemandirian Keuangan
Daerah, Derajat Desentralisasi dan Rasio Efisiensi. Penelitian ini menggunakan
Pemerintah Daerah Kabupaten/Kota di Provinsi Jawa Tengah sebagai sampel.
Teknik penentuan sampel menggunakan metode purposive sampling. Pemilihan
sampel dari 105 Kabupaten/Kota di Provinsi Jawa Tengah pada tahun 2013 sampai
dengan 2015 menghasilkan 102 Provinsi yang dapat diterima. Data yang digunakan
adalah data sekunder. Data sekunder dalam penelitian ini berasal dari Laporan Hasil
Pemeriksaan atas Laporan Keuangan Pemerintah Daerah yang diterbitkan oleh
Badan Pemeriksa Keuangan (BPK). Pengujian hipotesis dalam penelitian ini
menggunakan Analisis Regresi Logistik dengan program SPSS 21 dan tingkat
signifikansi 5%. Hasil penelitian secara parsial menunjukkan bahwa Kemandirian
Keuangan Daerah berpengaruh tidak signifikan terhadap Prediksi Financial
Distress Pemerintah Daerah dengan tingkat signifikansi sebesar 0,054 lebih besar
dari taraf signifikansi yang ditentukan α = 0,05, Derajat Desentralisasi berpengaruh
tidak signifikan terhadap Prediksi Financial Distress Pemerintah Daerah dengan
tingkat signifikansi sebesar 0,201 lebih besar dari taraf signifikansi yang ditentukan
α = 0,05 dan Rasio Efisiensi berpengaruh signifikan terhadap Prediksi Financial
Distress Pemerintah Daerah dengan tingkat signifikansi sebesar 0,001 lebih besar
dari taraf signifikansi yang ditentukan α = 0,05.
Kata Kunci: Kemandirian Keuangan Daerah, Derajat Desentralisasi, Rasio
Efisiensi dan Financial Distress Pemerintah Daerah
viii
The Influence Of Financial Independence, Degree of
Desentralization And Level of Capital Outlay To Predicted
Financial Distress Condition of Local Government
By
Risty Octaviani Yoprastiwi
Abstract
The study is done to test the influence of financial independence, degree of
desentralization and level of capital outlay. This research using local government
(kabuaten/kota) in province central java in the sample. Sampling technique uses
purposive sampling method. Sampling of 105 provinces in indonesia in 2013 up to
2015 produce 102 local government acceptable. The secondary data of this
research is in the form of BPK Examination Report the results of the examination
on local government financial report. The testing of hypotheses in this research
using analysis linear regression multiple with the program spss 21 and the level
significance 5 percent .The results of the study in partial shows that financial
independence does not significantly to predicted financial distress condition of
local government with a significance of 0,054 greater than the economic situation
of significance specified level α = 0.05, degree of desentralization to predicted
financial distress condition of local government the significance of 0,201 greater
than the economic situation of significance specified level α = 0.05 and level of
capital outlay does significantly positive to predicted financial distress condition of
local government with a significance of 0,001 greater than the economic situation
of significance specified level α = 0.05.
Keywords: Financial Independence, Degree Of Desentralization, Level Of Capital
Outlay and Financial Distress Condition Of Local Government
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 Februari 2017 ini adalah Pengaruh Kemandirian Keuangan Daerah,
Derajat Desentralisasi, dan Rasio Efisienisi Terhadap Prediksi Financial Distress
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. Pada kesempatan ini penulis juga
menyampaikan terima kasih kepada Ibu Anita Nopiyanti, S.E., M.M dan Ibu Dwi
Jaya Kirana, S.E., M.S.Ak selaku dosen pembimbing yang telah banyak
memberikan arahan dan saran-saran yang sangat bermanfaat.
Di samping itu, ucapan terima kasih juga disampaikan kepada kedua orang
tua saya Bapak Sumaryono dan Ibu Supranti. Kakak dan adik saya Maya Puspita,
Eva Nurfitriana, dan Bagus Firmansyah serta seluruh keluarga yang selalu
memberikan semangat dan doa kepada penulis. Penulis juga menyampaikan terima
kasih kepada Bagus Ario dengan selalu memberikan dukungan dan juga
mendengarkan segala keluh kesah penulis, serta para sahabat Destria Cahyani,
Rizky Anggun, Marcha Risly, Amira Ridawati, Retno Fitria, Aisyah, Dian Putri,
Winda Noerdiana, Pony Fatimah, Evo Dwi, Ajeng Yanuarty, Angga Wisesa, SL
squad yang tidak dapat disebutkan satu persatu atas semangat, doa dan bantuan
yang telah diberikan kepada penulis selama menyusun karya ilmiah ini. Semoga
karya ilmiah ini bermanfaat.
Jakarta, 19 Juni 2017
Risty Octaviani Yoprastiwi
x
DAFTAR ISI
HALAMAN SAMPUL ................................................................................... i
HALAMAN JUDUL ...................................................................................... ii
PERNYATAAN ORISINALITAS ................................................................ iii PERNYATAAN PERSETUJUAN PUBLIKASI ......................................... iv PENGESAHAN .............................................................................................. v
BERITA ACARA SKRIPSI .......................................................................... vi
ABASTRAK ................................................................................................... vii ABASTRACT ................................................................................................... viii PRAKATA ...................................................................................................... ix DAFTAR ISI ................................................................................................... x
DAFTAR TABEL .......................................................................................... xiii
DAFTAR GAMBAR ...................................................................................... xiv DAFTAR LAMPIRAN .................................................................................. xv
BAB I PENDAHULUAN
....................................................................................................... Error
! Bookmark not defined.
I.1 Latar
Belakang ........................................................................................ Erro
r! Bookmark not defined. I.2 Perumusan
Masalah ......................................................................................... Erro
r! Bookmark not defined. I.3 Tujuan
Penelitian ....................................................................................... Erro
r! Bookmark not defined. I.4 Manfaat
Penelitian ....................................................................................... Erro
r! Bookmark not defined.
BAB II TINJAUAN PUSTAKA
....................................................................................................... Error
! Bookmark not defined. II.1 Penelitian
Sebelumnya ................................................................................... Erro
r! Bookmark not defined. II.2 Landasan
Teori .............................................................................................. Erro
r! Bookmark not defined. II.2.1 Teori Keagenan (Agency
Theory) .......................................................................................... Erro
r! Bookmark not defined. II.2.2 Teori Ketergantungan Sumber
Daya .............................................................................................. Erro
r! Bookmark not defined.
xi
II.2.3 Keuangan
Daerah ........................................................................................... Erro
r! Bookmark not defined. II.2.3.1 Pengertian Keuangan
Daerah ........................................................................................... Erro
r! Bookmark not defined. II.2.3.2 Perimbangan Keuangan Pusat-
Daerah ........................................................................................... Erro
r! Bookmark not defined. II.2.3.3 Azas Pengelolaan Keuangan
Daerah ........................................................................................... Erro
r! Bookmark not defined. II.2.3.4 Akuntansi Keuangan
Daerah ........................................................................................... Erro
r! Bookmark not defined. II.2.4 Laporan Keuangan Pemerintah
Daerah ........................................................................................... Erro
r! Bookmark not defined. II.2.4.1 Pengertian Laporan
Keuangan ....................................................................................... Erro
r! Bookmark not defined. II.2.4.2 Tujuan Laporan
Keuangan ....................................................................................... Erro
r! Bookmark not defined. II.2.4.3 Karakteristik Laporan
Keuangan ....................................................................................... Erro
r! Bookmark not defined. II.2.5 Financial
Distress .......................................................................................... Erro
r! Bookmark not defined. II.2.5.1 Pengertian Financial
Distress .......................................................................................... Erro
r! Bookmark not defined. II.2.5.2 Ketergantungan Fiskal Pemerintah
Daerah ........................................................................................... Erro
r! Bookmark not defined. II.2.5.3 Risiko Fiskal Pemerintah
Daerah ........................................................................................... Erro
r! Bookmark not defined. II.2.5.4 Pengukuran Financial
Distress .......................................................................................... Erro
r! Bookmark not defined. II.2.5.5 Anggaran Pendapatan Belanja
Daerah ........................................................................................... Erro
r! Bookmark not defined. II.2.6 Faktor-Faktor yang Mempengaruhi Prediksi Financial Distress
Pemerintah
xii
Daerah ........................................................................................... Erro
r! Bookmark not defined. II.2.6.1 Kemandirian Keuangan
Daerah ........................................................................................... Erro
r! Bookmark not defined. II.2.6.2 Derajat
Desentralisasi ................................................................................ Erro
r! Bookmark not defined. II.2.6.3 Rasio
Efisiensi ......................................................................................... Erro
r! Bookmark not defined. II.3 Kerangka
Pemikiran ...................................................................................... Erro
r! Bookmark not defined. II.4 Pengembangan
Hipotesis ........................................................................................ Erro
r! Bookmark not defined. II.4.1 Pengaruh Kemandirian Keuangan Daerah terhadap Prediksi
Financial Distress Pemerintah
Daerah ........................................................................................... Erro
r! Bookmark not defined. II.4.2 Pengaruh Derajat Desentralisasi terhadap Prediksi Financial
Distress Pemerintah
Daerah ........................................................................................... Erro
r! Bookmark not defined. II.4.3 Pengaruh Rasio Efisiensi terhadap Prediksi Financial Distress
Pemerintah
Daerah ........................................................................................... Erro
r! Bookmark not defined.
BAB III METODE PENELITIAN
....................................................................................................... Error
! Bookmark not defined. III.1 Definisi Operasional dan Pengukuran
Variabel ......................................................................................... Erro
r! Bookmark not defined. III.1.1 Definisi
Operasional.................................................................................... Erro
r! Bookmark not defined. III.1.2 Pengukuran
Variabel ......................................................................................... Erro
r! Bookmark not defined. III.2 Penentuan Populasi dan
Sampel ........................................................................................... Erro
r! Bookmark not defined. III.2.1
....................................................................................................... Popul
xiii
asi .................................................................................................. Erro
r! Bookmark not defined. III.2.2
....................................................................................................... Samp
el .................................................................................................... Erro
r! Bookmark not defined. III.3 Teknik Pengumpulan
Data ............................................................................................... Erro
r! Bookmark not defined. III.3.1 Jenis
Data ............................................................................................... Erro
r! Bookmark not defined. III.3.2 Sumber
Data ............................................................................................... Erro
r! Bookmark not defined. III.3.3 Pengumpulan
Data ............................................................................................... Erro
r! Bookmark not defined. III.4 Teknik Analisis dan Uji
Hipotesis ........................................................................................ Erro
r! Bookmark not defined. III.4.1 Teknik
Analisis .......................................................................................... Erro
r! Bookmark not defined. III.4.1.1 Statistik Deskriptif
Data ............................................................................................... Erro
r! Bookmark not defined. III.4.1.2 Uji
Multikolonieritas ........................................................................... Erro
r! Bookmark not defined. III.4.1.3 Uji
Hipotesis ........................................................................................ Erro
r! Bookmark not defined. III.4.2 Model
Regresi ........................................................................................... Erro
r! Bookmark not defined. III.4.3 Kerangka
Penelitian ....................................................................................... Erro
r! Bookmark not defined.
BAB IV HASIL DAN PEMBAHASAN
....................................................................................................... Error
! Bookmark not defined.
IV.1 Hasil
Penelitian ....................................................................................... Erro
r! Bookmark not defined.
xiv
IV.1.1 Deskripsi Objek
Penelitian ....................................................................................... Erro
r! Bookmark not defined. IV.1.2 Deskripsi Data
Penelitian ....................................................................................... Erro
r! Bookmark not defined. IV.1.3 Teknik
Analisis .......................................................................................... Erro
r! Bookmark not defined. IV.1.3.1 Statistik Deskriptif
Data ............................................................................................... Erro
r! Bookmark not defined. IV.1.3.2 Uji
Multikolonieritas ........................................................................... Erro
r! Bookmark not defined. IV.1.4 Analisis dan Uji
Hipotesis ........................................................................................ Erro
r! Bookmark not defined. IV.1.4.1 Menilai Keseluruhan
Model ............................................................................................ Erro
r! Bookmark not defined. IV.1.4.2 Menguji Koefisien
Determinasi ................................................................................... Erro
r! Bookmark not defined. IV.1.4.3 Menilai Kelayakan Data dengan Model
Regresi ........................................................................................... Erro
r! Bookmark not defined. IV.1.4.4 Uji Simultan (Omnibus Test Of Model
Coefficitions) ................................................................................. Erro
r! Bookmark not defined. IV.1.4.5 Model Regresi
Logistik.......................................................................................... Erro
r! Bookmark not defined. IV.2
....................................................................................................... Pemb
ahasan ............................................................................................ Erro
r! Bookmark not defined. IV.2.1 Pengaruh Kemandirian Keuangan Daerah Terhadap Prediksi
Financial Distress Pemerintah
Daerah ........................................................................................... Erro
r! Bookmark not defined. IV.2.2 Pengaruh Derajat Desentralisasi Terhadap Prediksi Financial
Distress Pemerintah
Daerah ........................................................................................... Erro
r! Bookmark not defined. IV.2.3 Pengaruh Rasio Efisiensi Terhadap Prediksi Financial Distress
Pemerintah
xv
Daerah ........................................................................................... Erro
r! Bookmark not defined. IV.3
....................................................................................................... Keter
batasan ........................................................................................... Erro
r! Bookmark not defined.
BAB V SIMPULAN DAN SARAN
....................................................................................................... Error
! Bookmark not defined. V.1
....................................................................................................... Simp
ulan ................................................................................................ Erro
r! Bookmark not defined. V.2
....................................................................................................... Saran
Error! Bookmark not defined.
DAFTAR PUSTAKA
....................................................................................................... Error
! Bookmark not defined.
RIWAYAT HIDUP LAMPIRAN
xvi
DAFTAR TABEL
Tabel 1. Perbandingan atas fenomena Financial Distress Pemerintah Daerah
............................................................................................................Err
or! Bookmark not defined. Tabel 2. Matriks Penelitian Terdahulu Penelitian terkait dengan Prediksi
Financial Distress Pemerintah Daerah
............................................................................................................Err
or! Bookmark not defined.
Tabel 3. Skala Interval Pola Hubungan Kemandirian Keungan Daerah
............................................................................................................Err
or! Bookmark not defined.
Tabel 4. Skala Interval Derajat Desentralisasi Fiskal
............................................................................................................Err
or! Bookmark not defined.
Tabel 5. Skala Interval Kriteria Kinerja Keuangan Rasio Efisiensi
............................................................................................................Err
or! Bookmark not defined.
Tabel 6. Kriteria Penentuan Sampel
............................................................................................................Err
or! Bookmark not defined.
Tabel 7. Daftar Kabupaten/Kota di Provinsi Jawa Tengah yang Menjadi Objek
Penelitian
............................................................................................................Err
or! Bookmark not defined.
Tabel 8. Klarifikasi Kabupaten/Kota di Provinsi Jawa Tengah yang Mengalami
Financial Distress Dan yang Tidak Mengalami Financial Distress
............................................................................................................Err
or! Bookmark not defined.
Tabel 9. Hasil Deskriptif Statistik Masing-Masing Variabel
............................................................................................................Err
or! Bookmark not defined.
Tabel 10. Hasil Uji Multikolonieritas
............................................................................................................Err
or! Bookmark not defined.
Tabel 11. Hasil Overall Model Fit Test
............................................................................................................Err
or! Bookmark not defined.
Tabel 12. Hasil Overall Model Fit Test 2
............................................................................................................Err
or! Bookmark not defined.
Tabel 13. Hasil Uji Koefisien Determinasi
............................................................................................................Err
or! Bookmark not defined.
Tabel 14. Hasil Uji Kelayakan Regresi
............................................................................................................Err
or! Bookmark not defined.
xvii
Tabel 15. Hasil Uji Simultan
............................................................................................................Err
or! Bookmark not defined.
Tabel 16. Hasil Uji Koefisien Regresi Logistik
............................................................................................................Err
or! Bookmark not defined.
xviii
DAFTAR GAMBAR
Gambar 1. Kerangka Pemikiran
............................................................................................................Err
or! Bookmark not defined.
Gambar 2. Kerangka Penelitian
............................................................................................................Err
or! Bookmark not defined.
xix
DAFTAR LAMPIRAN
Lampiran 1 Data Populasi dan Sampel Tahun 2013-2015
Lampiran 2 Daftar Sampel Penelitian
Lampiran 3 Data Awal Financial Distress Tahu 2013-2015
Lampiran 4 Data Awal Kemandirian Keuangan Daerah Tahun 2013-2015
Lampiran 5 Data Awal Derajat Desentralisasi Tahun 2013-2015
Lampiran 6 Data Awal Rasio Efisiensi Tahun 2013-2015
Lampiran 7 Tabel Chi-Square
Lampiran 8 Data Hasil Output SPSS
Lampiran 9 Surat Riset BPK
Teori
Agensi
Teori
Ketergantun
gan
Sumberdaya
Kemandiria
n Keuangan
Daerah
Rasio
Efisiensi
Derajat
Desentralisa
si
Financial
Distress