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  Citation Number 2
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Pengaruh Kinerja Keuangan Pemerintah Daerah Terhadap Indeks Pembangunan Manusia di Provinsi Jambi
2016
Journal:  
Jurnal Perspektif Pembiayaan dan Pembangunan Daerah
Author:  
Abstract:

Abstract Abstract. The purposes of this study are to analyze the development of local revenue and expenditures in the Jambi Province, to analyze financial performance in view of the ratio of the degree of fiscal decentralization, the financial dependence, independence, effectiveness PAD, PAD efficiency and harmony of direct expenditures and) to analyze the effect of the financial performance on the Human Development Index (HDI). The analysis of statistics descriptive is used to describe and explain the data such as status/level variables were given in the form of a ratio/percentage, table graphs and diagrams. The data were also analyzed using several analytical tools to test classic assumption, multiple linear regression was used to test the hypothesis. The results showed that only 2 (two) variables (the ratio of the degree of fiscal decentralization and harmony direct spending) affect the HDI significantly. Meanwhile, three other variables (financial dependency, effectiveness and efficiency of PAD) do not significantly affect the HDI. Based on the findings, it could be concluded that the HDI in Jambi Province in the time frame of 2001-2014 was only influenced by the ratio of the degree of fiscal decentralization and harmony direct spending. Keywords : Fiscal decentralization, the local government financial dependency ratio, Human Development Index (HDI) Abstrak. Tujuan dari penelitian ini adalah untuk menganalisis perkembangan pendapatan daerah dan belanja daerah di Provinsi Jambi.Untuk menganalisis kinerja keuangan di lihat dari rasio derajat desentralisasi fiskal, ketergantungan keuangan daerah, kemandirian daerah, efektivitas PAD, efisiensi PAD dan keserasian belanja langsung dan untukmenganalisis pengaruh kinerja keuangan terhadap Indeks Pembangunan Manusia (IPM). Analisis ini adalah metode statistik deskriptif dengan mendeskripsikan dan menjelaskan data yang telah terkumpul secara deskriptif yakni satus/level variabel-variabel yang diamati dalam bentuk rasio/persentase, tabel grafik ataupun diagram dan dengan menggunakan beberapa alat analisis uji asumsi klasik, regresi linear berganda dan uji hipotesis. Hasil penelitian menunjukkan bahwa: dari varabel penelitian hanya 2 (dua) variabel yang signifikan berpengaruh terhadap IPM, dari ke dua variabel tersebut adalah rasio derajat desentralisasi fiskal dan keserasian belanja langsung. Sementara itu, tiga variabel yaitu: rasio ketergantungan keuangan daerah, efektivitas PAD dan efisiensi PAD tidak signifikan berpengaruh terhadap IPM. Berdasarkan temuan penelitian, maka diperoleh kesimpulan bahwa IPM di Provinsi Jambi periode 2001-2014 dipengaruhi oleh rasio derajat desentralisasi fiskal dan keserasian belanja langsung Kata kunci : Desentralisasi fiskal, rasio ketergantungan keuangan daerah, Indeks Pembagunan Manusia

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