Lampiran 1
Sampel Penelitian
Kabupaten/Kota
Kriteria
Jumlah
1
2
Kab. Asahan
√
√
Sampel 1
Kab. Batu Bara
x
x
-
Kab. Dairi
√
√
Sampel 2
Kab. Deli Serdang
√
√
Sampel 3
Kab. Humbang Hasundutan
√
√
Sampel 4
Kab. Labuhan Batu
√
√
Sampel 5
Kota Padang Sidempuan
√
√
Sampel 16
Kota Pematang Siantar
√
√
Sampel 17
Kota Sibolga
√
√
Sampel 18
Kota Tanjung Balai
√
√
Sampel 19
Kota Tebing Tinggi
√
√
Sampel 20
Kontribusi Pajak Daerah terhadap PAD
No.
Nama
Kabupaten/Kota
2010
2011
2012
2013
2014
1 Asahan
34.80
37.58
39.25
37.80
26.70
2 Dairi
14.93
19.17
22.94
1598.02
13.71
3 Deli Serdang
65.97
72.62
71.63
77.13
69.65
4 Tanah Karo
39.29
41.32
41.32
39.06
39.56
5 Labuhan Batu
31.62
40.55
40.55
57.21
33.24
6 Langkat
51.82
51.59
26.79
42.25
34.46
7 Mandailing Natal
26.87
53.55
19.53
49.02
14.18
8 Simalungun
35.57
44.79
37.04
33.09
45.73
9 Tapanuli Selatan
21.13
23.88
19.87
13.99
14.32
10 Tapanuli Utara
21.50
13.01
14.98
15.87
17.72
11 Toba Samosir
28.47
29.36
29.36
21.15
21.89
12 Medan
52.32
61.24
61.24
73069.92
77.02
13 Pematang Siantar
45.62
35.77
35.77
44452.87
330.71
14 Sibolga
17.60
21.92
14.82
20.92
13.02
15 Tanjung Balai
20.87
25.52
25.52
20682.86
25.03
16 Tebing Tinggi
22.10
30.36
30.36
26.91
26.51
17 Padang Sidempuan
33.37
32.69
32.69
20.58
17.40
18 Humbang Hasundutan
20.65
19.81
12.58
17.47
16.45
19 Samosir
31.32
35.33
35.33
22.10
16.55
20 Nias Barat
15.32
13.97
13.97
21.33
19.67
Kontribusi Retribusi Daerah terhadap PAD
No.
Nama
Kabupaten/Kota
2010
2011
2012
2013
2014
1 Asahan
21.99
18.85
18.80
15.99
7.71
2 Dairi
23.99
23.48
36.13
4705.76
58.76
3 Deli Serdang
21.71
18.26
21.90
15.84
20.68
4 Tanah Karo
33.74
26.61
38.21
40.62
34.40
5 Labuhan Batu
29.41
26.33
30.31
10.85
6.11
6 Langkat
19.45
16.06
5.49
36.56
14.32
7 Mandailing Natal
30.82
16.68
29.16
23.25
56.04
8 Simalungun
11.26
12.49
23.43
14.21
30.51
9 Tapanuli Selatan
17.53
8.53
11.62
11.84
8.61
10 Tapanuli Utara
16.57
46.78
48.35
46.47
56.77
11 Toba Samosir
34.63
30.04
42.35
38.59
17.77
12 Medan
36.02
23.79
11.14
15624.66
11.52
13 Pematang Siantar
29.94
41.23
41.26
35132.41
13.22
14 Sibolga
47.27
37.65
51.10
45.76
57.57
15 Tanjung Balai
41.63
36.05
39.44
35982.19
41.92
16 Tebing Tinggi
36.64
16.46
10.04
11.30
7.97
17 Padang Sidempuan
36.27
31.08
30.55
48.37
64.57
18 Humbang Hasundutan
28.68
22.19
34.05
30.05
37.77
19 Samosir
30.47
26.91
43.39
35.24
32.45
20 Nias Barat
38.87
16.35
9.25
6.81
4.56
Kontribusi Hasil Pengelolaan Kekayaan Daerah terhadap PAD
No.
Nama
Kabupaten/Kota
2010
2011
2012
2013
2014
1 Asahan
19.83
20.43
17.48
13.43
4.81
2 Dairi
13.55
27.27
24.77
2087.12
7.81
3 Deli Serdang
8.51
6.40
4.59
4.25
2.30
4 Tanah Karo
7.57
9.92
7.66
5.83
2.26
5 Labuhan Batu
27.98
26.72
19.97
22.10
6.11
6 Langkat
11.86
13.60
3.16
7.08
3.15
7 Mandailing Natal
21.95
14.65
20.75
14.20
13.17
8 Simalungun
22.28
30.11
20.87
14.27
9.95
9 Tapanuli Selatan
58.08
53.50
57.51
65.75
64.99
10 Tapanuli Utara
25.98
19.20
19.30
18.96
7.04
11 Toba Samosir
19.56
20.97
15.96
15.48
8.08
12 Medan
1.62
1.18
0.85
787.92
0.67
13 Pematang Siantar
14.39
14.43
18.56
11418.89
5.86
14 Sibolga
19.06
22.62
20.21
19.84
9.03
15 Tanjung Balai
11.79
18.21
17.28
17216.16
15.74
16 Tebing Tinggi
19.61
8.76
25.33
17.85
8.64
17 Padang Sidempuan
22.83
27.36
13.56
0.02
9.46
18 Humbang Hasundutan
26.11
29.86
19.43
20.20
8.48
19 Samosir
4.28
7.49
8.91
6.05
2.55
20 Nias Barat
0.00
0.00
0.00
0.00
0.00
Kontribusi Lain-lain PAD yang Sah terhadap PAD
No
.
Nama
Kabupaten/Kota
2010
2011
2012
2013
2014
1 Asahan
23.38
23.13
24.46
32.78
60.78
2 Dairi
47.53
30.08
16.16
1589.14
19.72
3 Deli Serdang
3.81
2.72
1.88
2.78
7.37
4 Tanah Karo
19.40
22.14
12.81
144.96
23.78
5 Labuhan Batu
10.99
6.40
21.51
9.85
54.54
6 Langkat
16.86
18.76
64.55
14.11
48.07
7 Mandailing Natal
20.36
15.12
30.56
13.53
16.62
8 Simalungun
30.89
12.61
18.65
38.43
13.82
9 Tapanuli Selatan
3.26
14.09
10.99
8.42
12.08
10 Tapanuli Utara
35.96
21.01
17.37
18.70
18.47
11 Toba Samosir
17.33
19.62
20.29
24.78
52.26
12 Medan
10.04
13.80
10.25
10517.56
10.79
13 Pematang Siantar
10.06
8.56
6.77
8997.39
48.62
14 Sibolga
16.07
17.81
13.87
13.48
20.38
15 Tanjung Balai
25.71
20.22
16.66
26121.15
17.31
16 Tebing Tinggi
21.65
44.43
46.65
43.94
56.88
17 Padang Sidempuan
7.53
8.87
11.92
10.54
8.57
18 Humbang Hasundutan
24.57
28.14
33.94
32.28
37.30
19 Samosir
33.94
30.27
26.71
36.60
48.45
20 Nias Barat
45.82
69.67
71.28
71.86
75.77
Rasio Desentralisasi Fiskal terhadap Kinerja Keuangan Pemerintah Daerah
No.
Nama
Kabupaten/Kota
2010
2011
2012
2013
2014
1 Asahan
27.748096 26.493810 27.437537
22.387316 16.256990
2 Dairi
25.376027 31.099463 29.292814
2397.911630 14.318610
3 Deli Serdang
10.845471
7.597881
6.370246
6.384492
5.647122
4 Tanah Karo
21.125324 18.387981 18.267084
19.621463 13.864372
5 Labuhan Batu
14.020983 13.150400 12.860421
16.620472
8.441407
6 Langkat
31.718884 32.094159 10.666508
23.746433 15.602612
7 Mandailing Natal
50.503448 24.808638 37.200586
18.272043 23.558956
8 Simalungun
21.445769 25.352789 22.770945
14.994350 17.060623
9 Tapanuli Selatan
16.975229 11.357875 12.873289
11.703407
9.319879
10 Tapanuli Utara
36.521816 18.750084 21.328743
22.455522 13.708739
11 Toba Samosir
38.193413 34.445526 39.659941
36.215805 29.362505
12 Medan
3.514499
2.760963
2.612992
2716.322742
2.853199
13 Pematang Siantar
18.616056 12.622215 13.406842 11914.551217
9.193069
14 Sibolga
19.549733 17.815686 15.404984
15.703458
9.849847
15 Tanjung Balai
14.080281 14.405154 16.816936 17009.175533 16.432703
16 Tebing Tinggi
13.194252 12.562162 10.185672
11.207802
8.436143
17 Padang Sidempuan
25.727037 22.224801 22.879575
17.870107 12.004598
18 Humbang Hasundutan
40.843197 36.083122 30.799570
35.604291 24.463773
19 Samosir
31.779884 29.286874 25.643863
19.870748 13.173854
20 Nias Barat
115.730786 98.688133 59.193343
45.167641 36.230563
Rasio Kemandirian terhadap Kinerja Keuangan Pemerintah Daerah
No.
Nama
Kabupaten/Kota
2010
2011
2012
2013
2014
1 Asahan
4.410998
5.061548
5.039757
61.108577
99.573827
2 Dairi
4.838399
3.983003
4.006910
49.976650
8.877506
3 Deli Serdang
11.755929
20.093084
23.515587
234.245559
284.576480
4 Tanah Karo
5.721932
6.860615
6.704623
65.821239
9.572403
5 Labuhan Batu
9.384536
11.077179
10.051937
80.164449
1.713659
6 Langkat
3.650356
3.719755
12.188107
53.127871
85.544827
7 Mandailing Natal
2.381356
5.102138
3.405291
67.858544
5.476014
8 Simalungun
5.880357
5.134347
5.472794
87.493563
7.866854
9 Tapanuli Selatan
7.385681
12.743379
9.226825
113.205707
14.071917
10 Tapanuli Utara
3.465717
7.383898
2.668280
29.764108
9.530963
11 Toba Samosir
3.378023
3.712934
3.313422
39.664805
4.469320
12 Medan
45.733469
69.955243
76.154262
80.074083
90.114869
13 Pematang Siantar
7.080595
11.098349
8.917583
10.961678
15.612084
14 Sibolga
5.666317
7.445852
6.875768
75.863783
12.534309
15 Tanjung Balai
8.614967
8.672919
6.622607
7.630886
7.903892
16 Tebing Tinggi
9.693055
10.768169
11.072270
124.451170
17.056683
17 Padang Sidempuan
4.603240
6.002977
4.830682
71.610987
11.083838
18 Humbang Hasundutan
2.963548
3.439403
3.449221
33.973818
5.231879
19 Samosir
3.939211
4.248597
3.957861
60.437646
9.240450
20 Nias Barat
1.064865
1.140755
1.797892
23.783139
3.039028
Rasio Efektivitas terhadap Kinerja Keuangan Pemerintah Daerah
No.
Nama
Kabupaten/Kota
2010
2011
2012
2013
2014
1 Asahan
12.926461
15.835071
1.188409
0.993586
1546.906347
2 Dairi
9.868519
8.788400
1.019676
0.008036
2199.903580
3 Deli Serdang
59.968770
106.311062
0.765724
0.706125
765.681950
4 Tanah Karo
1.044738
1.135259
0.880768
0.962150
1082.717873
5 Labuhan Batu
1.080598
1.041660
1.188783
0.748004
1287.596224
6 Langkat
15.600502
17.175854
2.180201
0.949979
938.571413
7 Mandailing Natal
5.883511
13.687642
0.472758
1.014167
882.384240
8 Simalungun
22.515226
21.155323
0.541550
1.536195
876.274627
9 Tapanuli Selatan
15.172531
28.574742
1.002399
1.080105
1237.342231
10 Tapanuli Utara
7.678114
17.932947
2.378793
1.050188
1721.941404
11 Toba Samosir
0.807142
1.173386
0.874653
1.041911
1107.482725
12 Medan
1.209757
1.199181
0.809985
0.000686
1000.000000
13 Pematang Siantar
1.075718
1.026219
0.831485
0.000857
1565.172985
14 Sibolga
7.521597
10.772447
1.265298
0.963084
1461.313916
15 Tanjung Balai
1.366913
1.223203
0.869630
0.000996
996.745057
16 Tebing Tinggi
1.489205
1.169629
1.635523
1.466646
1569.491452
17 Padang Sidempuan
0.901382
1.086600
1.020023
0.830200
1383.194289
18 Humbang Hasundutan
4.978717
6.399817
1.666041
1.159089
1093.926136
19 Samosir
0.562686
0.690444
1.241533
1.332527
1962.645506
20 Nias Barat
1.057035
1.432128
0.910128
0.880938
1029.805900
Hasil Regresi Rasio Desentralisasi Fiskal
Uji Chow
Redundant Fixed Effects Tests Pool: Untitled
Test cross-section fixed effects
Effects Test Statistic d.f. Prob.
Cross-section F 2.816198 (18,72) 0.0010
Cross-section Chi-square 50.635705 18 0.0001
Cross-section fixed effects test equation: Dependent Variable: D?
Method: Panel Least Squares Date: 08/02/16 Time: 10:40 Sample: 2010 2014
Included observations: 5 Cross-sections included: 19
Total pool (balanced) observations: 95
Variable Coefficient Std. Error t-Statistic Prob.
P? 0.022048 0.026961 0.817756 0.4157 Adjusted R-squared 0.999613 S.D. dependent var 2141.117 S.E. of regression 42.12861 Akaike info criterion 10.37053 Sum squared resid 159733.8 Schwarz criterion 10.50494 Log likelihood -487.6000 Hannan-Quinn criter. 10.42484 F-statistic 60678.31 Durbin-Watson stat 2.191422 Prob(F-statistic) 0.000000
Uji Hausman
Correlated Random Effects - Hausman Test Pool: Untitled
Test cross-section random effects
Test Summary
Chi-Sq.
Statistic Chi-Sq. d.f. Prob.
Cross-section random 17.470057 4 0.0016
Method: Pooled Least Squares Date: 08/02/16 Time: 10:40 Sample: 2010 2014
Included observations: 5 Cross-sections included: 19
Total pool (balanced) observations: 95
Variable Coefficient Std. Error t-Statistic Prob.
P? 0.181386 0.041031 4.420676 0.0000
Cross-section fixed (dummy variables)
R-squared 0.999782 Mean dependent var 377.0918 Adjusted R-squared 0.999716 S.D. dependent var 2141.117 S.E. of regression 36.08203 Akaike info criterion 10.21647 Sum squared resid 93737.75 Schwarz criterion 10.83477 Log likelihood -462.2822 Hannan-Quinn criter. 10.46631 F-statistic 15042.14 Durbin-Watson stat 2.657328 Prob(F-statistic) 0.000000
Hasil Regresi Rasio Kemandirian
Uji Chow
Redundant Fixed Effects Tests Pool: POOL01
Test cross-section fixed effects
Effects Test Statistic d.f. Prob.
Cross-section F 1.740680 (18,72) 0.0515
Cross-section Chi-square 34.321913 18 0.0115
Cross-section fixed effects test equation: Dependent Variable: K?
Method: Panel Least Squares Date: 07/28/16 Time: 15:58 Sample: 2010 2014
Included observations: 5 Cross-sections included: 19
Total pool (balanced) observations: 95
Variable Coefficient Std. Error t-Statistic Prob.
P? -0.001311 0.029332 -0.044707 0.9644 Adjusted R-squared -0.026784 S.D. dependent var 45.23127 S.E. of regression 45.83301 Akaike info criterion 10.53908 Sum squared resid 189059.9 Schwarz criterion 10.67350 Log likelihood -495.6064 Hannan-Quinn criter. 10.59340 F-statistic 0.386987 Durbin-Watson stat 1.170975 Prob(F-statistic) 0.817442
Uji Hausman
Correlated Random Effects - Hausman Test Pool: POOL01
Test cross-section random effects
Test Summary
Chi-Sq.
Statistic Chi-Sq. d.f. Prob.
Cross-section random 4.250241 4 0.3732
Dependent Variable: K?
Method: Pooled EGLS (Cross-section random effects) Date: 07/28/16 Time: 16:30
Sample: 2010 2014 Included observations: 5 Cross-sections included: 19
Total pool (balanced) observations: 95
Swamy and Arora estimator of component variances
Variable Coefficient Std. Error t-Statistic Prob.
P? -0.007464 0.032573 -0.229146 0.8193
Cross-section random 16.66902 0.1318
Idiosyncratic random 42.77419 0.8682
Weighted Statistics
R-squared 0.008324 Mean dependent var 20.72902 Adjusted R-squared -0.035750 S.D. dependent var 42.08790 S.E. of regression 42.83361 Sum squared resid 165124.6 F-statistic 0.188871 Durbin-Watson stat 1.315799 Prob(F-statistic) 0.943646
R-squared 0.014449 Mean dependent var 27.49486 Sum squared resid 189532.9 Durbin-Watson stat 1.146349
Hasil Regresi Rasio Efektivitas
Uji Chow
Redundant Fixed Effects Tests Pool: POOL01
Test cross-section fixed effects
Effects Test Statistic d.f. Prob.
Cross-section F 0.778467 (18,72) 0.7176
Cross-section Chi-square 16.893417 18 0.5304
Cross-section fixed effects test equation: Dependent Variable: E?
Method: Panel Least Squares Date: 08/02/16 Time: 11:00 Sample: 2010 2014
Included observations: 5 Cross-sections included: 19
Total pool (balanced) observations: 95
Variable Coefficient Std. Error t-Statistic Prob.
P? -0.868882 0.344639 -2.521138 0.0135 Adjusted R-squared 0.032151 S.D. dependent var 547.3950 S.E. of regression 538.5235 Akaike info criterion 15.46674 Sum squared resid 26100676 Schwarz criterion 15.60115 Log likelihood -729.6699 Hannan-Quinn criter. 15.52105 F-statistic 1.780646 Durbin-Watson stat 1.400385 Prob(F-statistic) 0.139631
Uji Hausman
Correlated Random Effects - Hausman Test Pool: POOL01
Test cross-section random effects
Test Summary
Chi-Sq.
Statistic Chi-Sq. d.f. Prob.
Cross-section random 12.548840 4 0.0137
** WARNING: estimated cross-section random effects variance is zero.
Dependent Variable: E? Method: Pooled Least Squares Date: 08/02/16 Time: 10:53 Sample: 2010 2014
Included observations: 5 Cross-sections included: 19
Total pool (balanced) observations: 95
Variable Coefficient Std. Error t-Statistic Prob.
P? -0.868882 0.344639 -2.521138 0.0135
R? 3.465279 1.379986 2.511098 0.0138
H? -8.483823 3.371956 -2.515995 0.0136
L? 1.494424 0.595891 2.507880 0.0139
C 313.9287 58.44645 5.371218 0.0000
R-squared 0.073336 Mean dependent var 264.6842 Adjusted R-squared 0.032151 S.D. dependent var 547.3950 S.E. of regression 538.5235 Akaike info criterion 15.46674 Sum squared resid 26100676 Schwarz criterion 15.60115 Log likelihood -729.6699 Hannan-Quinn criter. 15.52105 F-statistic 1.780646 Durbin-Watson stat 1.400385 Prob(F-statistic) 0.139631
