ABSTRAK
PENGARUH UNSUR DANA PERIMBANGAN, PENDAPATAN ASLI DAERAH DAN LAIN-LAIN PENDAPATAN YANG SAH TERHADAP KINERJA
KEUANGAN DI INDONESIA
Tujuan penelitian ini adalah untuk mendapatkan bukti empiris mengenai Pengaruh DAU, DAK, DBH, PAD dan LLPYS berpengaruh secara parsial dan simultan terhadap Kinerja Keuangan.
Data dikumpulkan dengan sumber data primer yaitu 13 propinsi dan data skunder yaitu 5 tahun (2007-2011). Metode analisis yang dipergunakan adalah Metode Generalized Least Square (GLS) dengan Random Effek Model (REM).
Hasil penelitian diketahui secara parsial pengaruh DAU terhadap kinerja keuangan propinsi di Indonesia berpengaruh tidak signifikan, disebabkan adanya pengaruh kenaikan DAU yang tidak cukup besar dalam meningkatkan kinerja keuangan di Indonesia. DAU yang secara proporsional setiap propinsi kurang mencerminkan besarnya kebutuhan yang diperlukan dalam membangun setiap daerah masing-masing di Indonesia. Pengaruh DAK terhadap kinerja keuangan propinsi di Indonesia diketahui berpengaruh tidak signifikan. Sehingga dinyatakan pengaruh DAK kecil terhadap kinerja keuangan propinsi di Indonesia. Nilai DAK di setiap propinsi kurang mendukung peningkatan terhadap kinerja keuangan di Indonesia. Pengaruh DBH terhadap kinerja keuangan propinsi di Indonesia diketahui berpengaruh tidak signifikan secara negatif, dimana pengaruh DBH kurang mendukung dalam peningkatan kinerja keuangan propinsi di Indonesia secara berlawanan arah. Pengaruh PAD terhadap kinerja keuangan propinsi di Indonesia diketahui berpengaruh signifikan, sehingga dinyatakan pengaruh PAD sangat besar dalam mendukung kenaikan kinerja keuangan propinsi di Indonesia. Pengaruh LLPYS terhadap kinerja keuangan propinsi di Indonesia diketahui berpengaruh tidak signifikan secara negatif, dimana pengaruh LLPYS kurang besar dalam mendukung peningkatan terhadap kinerja keuangan propinsi di Indonesia secara berlawanan. Kurang mendukungnya LLPYS disebabkan penerimaan dari dana hibah dan dana darurat lainnya masih kecil dan kurang mendukung kinerja keuangan.
Kata kunci : DAU, DAK, DBH, PAD, LLPYS, Kinerja Keuangan
ABSTRACT
EFFECT OF ELEMENTS FUND BALANCE, REGIONAL REVENUE AND OTHER INCOME VALID ON FINANCIAL PERFORMANCE IN INDONESIA
The purpose of this study is to obtain empirical evidence about the influence of DAU, DAK, DBH, RAS and LLPYS which is influential partially and simultaneously on financial performance.
The Data iscollected by the primary data source in 13 provinces and the secondary data for 5 years (2007-2011). The method of analysis is used by the Generalized Least Square (GLS) method with Random Effect Model (REM).
The result of the research has known partially that the influence of DAU on province’s financial performance has not a significant effect, because the influence of the increase of DAU is not large enough to improve the financial performance in Indonesia. DAU in each province has not reflects to the amount of requirement needs in establishing all respective regions in Indonesia. The influence of DAK to the province’s financial performance in Indonesia has not significant effect, thus it states that the influence of DAK is small to the province’s financial performance in indonesia.
The values of DAK in all provinces is less in support to improve the financial performance in Indonesia. The influence of DBH on the financial performance in the Indonesian province has known does not have a significant negative effect, where the influence of DBH has less in support to improve the financial performance of the provinces in Indonesia oppositely.
The influence of PAD on the financial performance in the Indonesian province has known that there has a significant effect, so the effect of PAD is stated very large to support the increasing of the financial performance of the provinces in Indonesia.
The influence of LLYPS on the financial performance in the Indonesian provinces has known that there is no significant negative effect, where the influence of LLPYS lack in support to improve the financial performance in the Indonesian provinces oppositely. LLPYS less in supporting because the receipt of grant funds, emergency funds and others are still small and less supportive of financial performance.
Key words: DAU, DAK, DBH, PAD, LLPYS, Kinerja Keuangan
