Faktor-Faktor Yang Mempengaruhi Transparansi Informasi Keuangan Pada Website Resmi Pemerintah Daerah Di Indonesia

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Pemprov/Pemko/Pemkab Kriteria Sampel

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Kab. Puniai x x x x v

Kab. Pegunungan Bintang x x v x v

Kab. Puncak x x v x v

Kab. Puncak Jaya x x v x v

Kab. Sarmi x x v x v

Kab. Supiori x x x x v

Kab. Tolikara x x x x v

Kab. Waropen x x v x v

Kab. Yahukimo x x v x v

Kab. Yalimo x x v x v

Kab. Yapen Waropen x x v x v

Kab. Fak-Fak x x v x v

Kab. Kaimana x x v x v

Kota Sorong x x v x v

Kab. Manokwari x x v x v

Kab. Manokwari Selatan x x x x v

Kab. Maybrat x x x x v

Kab. Pegunungan Arfak x x x x v

Kab. Raja Ampat x x v x v

Kab. Sorong x x v x v

Kab. Sorong Selatamn x x x x v

Kab. Tambrauw x x x x v

Kab. Teluk Bintuni x x v x v

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75 Lampiran 2 Data Variabel

Povinsi/Kota/Kabupaten Y

NAD 0

Kab Dharmasraya 1

Kab Padang Pariaman 1

Kab Pasaman Barat 0

Kab Pesisir Selatan 0

Kab Tanah Datar 0

Kota Bukit Tinggi 1

Kota Padang 0

Kab Pelalawan 1

Kab Siak 0

Kab Tanjung Jabung Timur 0

Kab Banyuasin 1

Kota Bandar Lampung o

Kab Kepulauan Anambas 0

Kota Batam 0

Kab Manggarai Barat 0

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77 Nama Provinsi/Kota/Kab _𝐗_𝟏(Total Aset)

Prov. Nanggroe Aceh

Darussalam 20,128,519,964,572.00

Prov. Sumatera Barat 8,780,154,849,626.51 Prov. Jawa Tengah 23,688,249,919,958.30 Prov. Banten 10,721,196,921,977.40 Prov. Nusa Tenggara Barat 11,163,037,036,079.90 Prov. Kalimantan Barat 4,848,176,723,254.76 Prov. Kalimantan Tengah 9,380,673,537,051.26 Prov. Kalimantan Timur 27,644,918,991,480.20 Prov. Gorontalo 1,811,889,663,728.55 Kab. Aceh Utara 4,764,482,674,061.09

Kab. Bireun 2,056,270,988,128.96

Kota Langsa 1,171,458,302,378.57

Kab. Dharmasraya 1,323,627,651,535.97 Kab. Padang Pariaman 855,118,993,785.22 Kab. Pasaman Barat 1,942,369,581,541.94 Kab. Pesisir Selatan 1,425,714,800,055.91 Kab. Tanah Datar 733,562,674,997.03 Kota Bukit Tinggi 1,839,137,716,525.07

Kota Padang 5,226,920,846,794

Kab. Pelalawan 3,736,276,045,613

Kab. Siak 10,575,452,718,595.20

Kab. Tanjung Jabung Timur 2,616,101,048,725.25 Kab. Banyuasin 3,470,549,617,216.23 Kota Bandar Lampung 3,157,835,330,454.77 Kab. Kepulauan Anambas 1,377,451,398,582.40

Kota Batam 35,429,105,113,776.10

Kab. Natuna 3,357,276,029,481.02

Kab. Batang 25,158,945,968,244.00

Kab. Brebes 26,613,057,557,441.50

Kab. Demak 2,657,255,671,110.72

Kab. Jepara 4,359,767,928,375.70

Kab. Magelang 2,637,938,457,474.59 Kab. Kuningan 3,415,194,896,665.58 Kota Jombang 40,299,954,915,090.80 Kab. Jembrana 1,552,344,266,922.15 Kab. Manggarai Barat 1,630,214,108,850.04 Kota Banjarmasin 3,431,572,310,647.61 Kota Samarinda 10,480,678,363,259.60

Kab. Banggai 1,789,420,733,051.44

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sumbar 28,148,830,543.15 8,780,154,849,626.51 0.003205961

jawa tengah 226,765,826,390.00 23,688,249,919,958.30 0.009572924

banten 159,112,400,672.00 10,721,196,921,977.40 0.014840918

ntb 157,051,754,367.96 11,163,037,036,079.90 0.014068909

kalbar 106,726,856,629.30 4,848,176,723,254.76 0.022013813

kalteng 119,604,869,721.34 9,380,673,537,051.26 0.012750137

kaltim 632,278,528,956.51 27,644,918,991,480.20 0.022871419

gorontalo 17,508,308,190.27 1,811,889,663,728.55 0.00966301

kab aceh utara 13,598,971,778.09 4,764,482,674,061.09 0.002854239

kab bireun 62,154,225,811.85 2,056,270,988,128.96 0.030226671

kota langsa 15,143,473,223.02 1,171,458,302,378.57 0.012927027

kab dharmasraya 13,581,168,032.00 1,323,627,651,535.97 0.010260565

kab padang pariaman 492,530,682.00 855,118,993,785.22 0.000575979

kab pasaman barat 12,999,498,674.00 1,942,369,581,541.94 0.006692598

kab pesisir selatan 2,364,193,525.00 1,425,714,800,055.91 0.001658251

kab tanah datar 19,465,083,893.60 733,562,674,997.03 0.026534998

kota bukit tinggi 1,919,725,104.82 1,839,137,716,525.07 0.001043818

kota padang 7,546,428,052.31 5,226,920,846,794 0.001443762

Kab Pelalawan 3,587,409,277.16 3,736,276,045,613 0.000960156

Kab Siak 498,581,773.00 10,575,452,718,595.20 4.71452E-05

Kab Tanjung Jabung Timur 962,865,395.00 2,616,101,048,725.25 0.000368054

Kab Banyuasin 33,367,855,196.05 3,470,549,617,216.23 0.009614574

Kota Bandar Lampung 137,724,676,654.56 3,157,835,330,454.77 0.043613635 Kab Kepulauan Anambas 1,889,544,210.00 1,377,451,398,582.40 0.001371768

Kota Batam 8,357,762,081.80 35,429,105,113,776.10 0.000235901

Kab Natuna 1,590,979,252.00 3,357,276,029,481.02 0.00047389

Kab Batang 10,752,693,109.65 25,158,945,968,244.00 0.00042739

Kab Brebes 45,833,026,304.00 26,613,057,557,441.50 0.001722201

Kab Demak 7,237,877,068.70 2,657,255,671,110.72 0.002723817

Kab Jepara 16,951,346,571.00 4,359,767,928,375.70 0.00388813

Kab Magelang 5,362,213,224.00 2,637,938,457,474.59 0.002032729

Kab Kuningan 59,894,871,518.00 3,415,194,896,665.58 0.017537761

Kota Jombang 5,851,050,017.30 40,299,954,915,090.80 0.000145188

Kab Jembrana 2,023,730,035.15 1,552,344,266,922.15 0.001303661

Kab Manggarai Barat 2,944,526,125.00 1,630,214,108,850.04 0.00180622

Kota Banjarmasin 105,292,257,642.13 3,431,572,310,647.61 0.030683386

Kota Samarinda 462,261,495,296.00 10,480,678,363,259.60 0.044106066

Kab Banggai 19,937,086,342 1,789,420,733,054.44 0.011141643

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79 Prov/Pemko/Pemkab 𝐗_𝟑 (Kompetisi Politik)

nad 5

kab dharmasraya 4

kab padang pariaman 7

kab pasaman barat 4

kab pesisir selatan 5

kab tanah datar 4

kota bukit tinggi 5

kota padang 10

Kab Pelalawan 3

Kab Siak 3

Kab Banyuasin 6

Kota Bandar Lampung 6

Kota Batam 2

Kota Banjarmasin 6

Kota Samarinda 4

Kab Banggai 3

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Sumbar 0

Kab Dharmasraya 1

Kab Padang Pariaman 1

Kab Pasaman Barat 1

Kab Pesisir Selatan 1

Kab Tanah Datar 1

Kota Bukit Tinggi 0

Kota Padang 0

Kab Pelalawan 1

Kab Siak 1

Kab Banyuasin 1

Kota Bandar Lampung 0

Kota Batam 0

Kota Banjarmasin 0

Kota Samarinda 0

Kab Banggai 1

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81

Nama

Provinsi/Kota/Kab PAD Total Pendapatan

𝐗𝟓 (Rasio

Kemandirian)

Prov. Nanggroe

Aceh Darussalam 1,167,694,484,330.00 10,471,540,786,549.00 0.11 Prov. Sumatera

Barat 1,333,885,626,520.00 3,182,292,957,320.00 0.419158652 Prov. Jawa Tengah 8,212,800,640,888.00 13,343,358,327,576.00 0.615497271 Prov. Banten 4,118,851,716,889.00 8,213,329,813,794.00 0.501483784 Prov. Nusa

Tenggara Barat 858,154,094,987.46 2,379,555,590,300.46 0.360636288 Prov. Kalimantan

Barat 1,347,396,423,743.14 3,262,314,099,069.14 0.413018607 Prov. Kalimantan

Tengah 1,093,821,486,342.18 2,809,096,138,861.17 0.389385565 Prov. Kalimantan

Timur 58,852,662,003,582.80 11,631,697,051,829.80 5.059679748 Prov. Gorontalo 214,614,527,481.13 1,052,555,928,696.13 0.203898455 Kab. Aceh Utara 99,869,693,114.17 1,493,207,597,850.62 0.066882658 Kab. Bireun 93,893,140,938.71 1,043,303,275,817.50 0.089996019 Kota Langsa 57,243,381,959.77 560,021,241,915.28 0.102216448 Kab. Dharmasraya 32,902,332,259.83 595,137,456,696.83 0.055285265 Kab. Padang

Pariaman 42,619,951,169.21 956,684,836,899.21 0.044549625 Kab. Pasaman

Barat 36,826,530,932.85 746,597,122,126.85 0.049325841 Kab. Pesisir

Selatan 47,625,528,302.28 1,024,915,513,557.28 0.04646776 Kab. Tanah Datar 63,835,093,787.06 893,108,389,961.08 0.071475192 Kota Bukit Tinggi 55,203,591,605.00 527,478,062,408.22 0.104655711 Kota Padang 238,871,896,576.23 1,714,742,182,328.23 0.139304847 Kab. Pelalawan 71,443,863,741.21 1,338,450,187,270.21 0.053378052 Kab. Siak 348,618,602,282.72 2,273,786,289,905.72 0.153320743 Kab. Tanjung

Jabung Timur 29,812,142,171.73 920,658,800,865.58 0.032381314 Kab. Banyuasin 81,364,386,883.24 1,663,679,789,250.24 0.048906278 Kota Bandar

Lampung 360,698,350,131.88 1,688,412,290,739.88 0.213631678 Kab. Kepulauan

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Kab. Kuningan 112,517,242,678 1,625,738,990,778.00 0.069209906 Kota Jombang 185,091,678,239.59 1,567,610,980,536.59 0.118072456 Kab. Jembrana 68,485,482,416.06 745,334,982,511.84 0.091885507 Kab. Manggarai

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83 Lampiran 3 Hasil SPSS

Descriptive Statistics

40 7,34E11 4,0E13 8,2185E12 1,02447E13

Leverage 40 ,00 ,04 ,0100 ,01177

-2 Log likelihood

Coefficients

-2 Log likelihood

Cox & Snell R

Square Nagelkerke R Square

1 46,903a ,098 ,134

Pengujian Nagelkerke R Square Model Summary

Step

-2 Log likelihood

Cox & Snell R

Square Nagelkerke R Square

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Step Chi-square Df Sig.

1 14,862 8 ,062

Hasil Analisis Regresi Logistik Variables in the Equation

B S.E. Wald df Sig. Exp(B) Step 1a Ukuran Pemerintah

Daerah

,000 ,000 ,007 1 ,932 1,000

Leverage 36,780 39,115 ,884 1 ,347 9,401E15 Kompetisi Poitik -,154 ,180 ,734 1 ,392 ,857 Tipe Pemerintah

Daerah

,290 1,016 ,081 1 ,775 1,336

Rasio Kemandirian -3,697 3,658 1,021 1 ,312 ,025

Constant ,221 1,630 ,018 1 ,892 1,247

Pengujian Regresi Logistik secara Simultan Omnibus Tests of Model Coefficients

Chi-square df Sig.

Step 1 Step 4,017 5 ,547

Block 4,017 5 ,547