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ANALISIS PENGARUH PAD, DAU, DAK, DAN BELANJA PEMBANGUNAN TERHADAP PERTUMBUHAN EKONOMI, KEMISKINAN, DAN PENGANGGURAN: PENDEKATAN ANALISIS JALUR

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Setiyawati, Hamzah, Analisis Pengaruh PAD, DAU, DAK, dan Belanja Pembangunan... 211

J u r n a l A k u n ta n s i d a n K e u a n g a n I n d o n e s i a D e s e m b e r 2 0 0 7 , V o l.4 , N o . 2 , h a l. 2 1 1 - 2 2 8

A N A L I S I S P E N G A R U H P A D , D A U , D A K , D A N B E L A N J A

P E M B A N G U N A N T E R H A D A P P E R T U M B U H A N E K O N O M I ,

K E M I S K I N A N , D A N P E N G A N G G U R A N :

P E N D E K A T A N A N A L I S I S J A L U R

A n is S e t iy a w a t i

Mahasiswa Fakultas Ekonomi Universitas Trunojoyo

t r u n o j o y o 1 @ h o t m a i l . c o m

A r d i H a m z a h

S ta f Pengajar Jurusan Akuntansi Fakultas Ekonomi Universitas Trunojoyo

h a m z a h a r d i @ y a h o o . c o m

A b s t r a c t

The purpose o f this research is to examine directly the effect o f region original

revenue, general fu n d allocation, specific fu n d allocation, and capital expenditure

on economic growth; to examine directly the effect o f economic growth on poverty

and unemployment; and to examine indirectly the effect o f region original revenue,

generalfund allocation, specific fu n d allocation, and capital expenditure on poverty

and unemployment. The samples o f study are region expense and revenue budget in

2001

-

2005 at 38 municipal The result o f study with regression was indicated that

region original revenue and generalfund allocation have directly significant effect at

level 0,01 on the economic growth, economic growth have directly significant effect

at level 0.01 on the poverty, and the unemployment, the region original revenue

and general fu n d allocation have indirectly significant effect on the poverty and the

unemployment.

Keywords:

region original revenue, generalfund allocation, specificfund allo­

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Seliyawati, Hamzah, Analisis Pengaruh PAD, DAU, DAK, dan Belanja Pembangunan ... 213

e k o n o m i y a n g b e r b e d a p u l a , s e h i n g g a m e n g a k i b a t k a n p e n u r u n a n t i n g k a t p e n g a n g g u r a n d a n t i n g k a t k e m i s k i n a n y a n g t i d a k s a m a a n t a r a d a e r a h s a t u d e n g a n d a e r a h l a i n n y a . U n t u k it u , p e n e l i t i a n in i m e n g k a j i d a n m e n g u j i p e n g a r u h P A D , D A U , D A K d a n b e l a n j a p e m b a n g u n a n t e r h a d a p p e r t u m b u h a n e k o n o m i , k e m i s k i n a n b a i k s e c a r a l a n g s u n g m a u p u n t i d a k l a n g s u n g , d a n p e n g a n g g u r a n d e n g a n m e n g g u n a k a n p e n d e k a t a n a n a l i s i s j a l u r . T u j u a n p e n e l i t i a n in i u n t u k m e n g u j i p e n g a r u h l a n g s u n g P A D , D A U , D A K d a n b e l a n j a p e m b a n g u n a n t e r h a d a p p e r t u m b u h a n e k o n o m i , p e n g a r u h l a n g s u n g p e r t u m b u h a n e k o n o m i t e r h a d a p k e m i s k i n a n d a n p e n g a n g g u r a n , s e r t a p e n g a r u h t i d a k l a n g s u n g P A D , D A U , D A K , d a n b e l a n j a p e m b a n g u n a n te r h a d a p k e m i s k i n a n d a n p e n g a n g g u r a n .

L A N D A S A N T E O R I D A N P E N G E M B A N G A N H I P O T E S I S

P A D , D A U , D A K d a n B e l a n j a I n v e s t a s i

P e n d a p a t a n A s l i D a e r a h ( P A D ) m e n u r u t H a l i m ( 2 0 0 1 ) a d a l a h p e n e r i m a a n y a n g d i p e r o l e h d a e r a h d a r i s u m b e r - s u m b e r d a l a m w i l a y a h n y a s e n d i r i y a n g d i p u n g u t b e r d a s a r k a n p e r a t u r a n d a e r a h s e s u a i d e n g a n p e r a t u r a n p e r u n d a n g - u n d a n g a n y a n g b e r l a k u . M e n u r u t B r a t a k u s u m a h & S o l i h i n ( 2 0 0 2 ) p e n g e r t i a n P A D a d a l a h p e n d a p a t a n y a n g b e r a s a l d a r i d a l a m d a e r a h y a n g b e r s a n g k u t a n g u n a m e m b i a y a i k e g i a t a n - k e g i a t a n d a e r a h t e r s e b u t . D a l a m k e n y a t a a n n y a P A D t e r d i r i d a r i e m p a t j e n i s p e n d a p a t a n , y a i t u p a j a k d a e r a h , r e t r i b u s i d a e r a h , h a s i l p e r u s a h a a n m i l i k d a e r a h d a n h a s i l p e n g e l o l a a n k e k a y a a n d a e r a h y a n g d i p i s a h k a n d a n l a i n - l a i n P A D y a n g s a h .

S e l a n j u t n y a , D a n a A l o k a s i U m u m ( D A U ) a d a l a h d a n a y a n g b e r a s a l d a r i A P B N ( A n g g a r a n P e n d a p a t a n d a n B e l a n j a N e g a r a ) y a n g d i a l o k a s i k a n d e n g a n t u j u a n p e m e r a t a a n k e m a m p u a n k e u a n g a n a n t a r d a e r a h u n t u k m e m b i a y a i k e b u t u h a n p e n g e l u a r a n n y a d a l a m r a n g k a p e l a k s a n a a n d e s e n t r a l i s a s i . P e m e r i n t a h p u s a t m e m b e r i k a n b a n t u a n b e r u p a D A U y a n g b e s a r n y a s e k u r a n g - k u r a n g n y a 2 6 % d a r i p e n e r i m a a n d a l a m n e g e r i y a n g d i t e t a p k a n d a l a m A P B N . U n t u k d a e r a h p r o v i n s i m e n e r i m a s e b e s a r 1 0 % d a r i D A U y a n g d i t e t a p k a n , s e d a n g k a n k a b u p a t e n / k o t a s e b e s a r 9 0 % . P e n g a t u r a n l e b i h l a n j u t d i t u a n g k a n d a l a m P e r a t u r a n P e m e r i n t a h N o m o r 1 0 4 t a h u n 2 0 0 0 y a n g m e n y a t a k a n b a h w a p e m b a g i a n D A U k e p a d a s e l u r u h p r o v i n s i d a n k a b u p a t e n / k o t a d i I n d o n e s i a b e r d a s a r k a n b o b o t d a r i m a s i n g - m a s i n g d a e r a h , y a n g d i t e t a p k a n b e r d a s a r k a n a t a s k e b u t u h a n w i l a y a h o t o n o m i d a e r a h d a n p o t e n s i e k o n o m i d a e r a h .

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214 Jurnal Akuntansi dan Keuangan Indonesia, Desember 2007, Vol.4, No.2, hal. 211-228

b e r a r t i b a h w a b e s a r a n D A K t i d a k d a p a t d i p a s t i k a n s e t i a p t a h u n n y a . D A K d i b e r i k a n k e p a d a d a e r a h a p a b i l a d a e r a h m e n g h a d a p i m a s a l a h - m a s a l a h k h u s u s . M e n u r u t H a i r u l A s w a d i d a l a m H a l i m ( 2 0 0 1 ) t u j u a n d a r i p e n g g u n a a n D A K d a p a t d i a r a h k a n p a d a u p a y a u n t u k m e n i n g k a t k a n I n d e k s P e m b a n g u n a n M a n u s i a ( 1 P M ) y a n g m e r u p a k a n s a l a h s a t u is u n a s i o n a l y a n g p e r l u d i t u n t a s k a n . H a l in i d i k a r e n a k a n b e s a m y a t i n g k a t k e m i s k i n a n y a n g a d a d i d a e r a h .

T e r k a i t d e n g a n b e l a n j a d a e r a h , d i b a g i k e d a l a m d u a k e l o m p o k y a i t u ( H a l i m , 2 0 0 2 ) b e l a n j a r u t i n / o p e r a s i o n a l d a n b e l a n j a p e m b a n g u n a n . B e l a n j a p e m b a n g u n a n t e r d i r i d a r i b e l a n j a p u b l i k d a n b e l a n j a a p a r a t u r . U n t u k b e l a n j a p e m b a n g u n a n a s p e k - a s p e k y a n g h a r u s d i p e r t i m b a n g k a n o l e h p e m e r i n t a h d a e r a h b e r u p a a s p e k k e l a y a k a n t e k n i s , k e u a n g a n , e k o n o m i , d a n s o s i a l b u d a y a .

P e r t u m b u h a n E k o n o m i, K e m is k in a n d a n P e n g a n g g u r a n

S e c a r a u m u m p e r t u m b u h a n e k o n o m i d a p a t d i a r t i k a n s e b a g a i p e r k e m b a n g a n k e g i a t a n d a l a m p e r e k o n o m i a n y a n g m e n y e b a b k a n b a r a n g d a n j a s a y a n g d i p r o d u k s i d a l a m m a s y a r a k a t b e r t a m b a h d a n k e m a k m u r a n m a s y a r a k a t m e n i n g k a t . I s t i l a h p e r t u m b u h a n e k o n o m i m e n e r a n g k a n a t a u m e n g u k u r p r e s t a s i d a n p e r k e m b a n g a n s u a t u p e r e k o n o m i a n . P e r t u m b u h a n e k o n o m i d a p a t j u g a d i a r t i k a n s e b a g a i k e n a i k a n

Gross

domestic product (GDP)

a t a u

Gross National Product (GNP)

t a n p a m e m a n d a n g a p a k a h k e n a i k a n i t u l e b i h b e s a r a t a u l e b i h k e c i l d a r i t i n g k a t p e r t u m b u h a n p e n d u d u k , a t a u a p a k a h p e r u b a h a n s t r u k t u r e k o n o m i t e i j a d i a t a u t i d a k ( A r s y a d 1 9 9 9 ) . D a r i b e b e r a p a d e f i n i s i d i a t a s d a p a t d i s i m p u l k a n b a h w a p e r t u m b u h a n e k o n o m i m e r u p a k a n k e m a m p u a n s u a t u n e g a r a d a l a m m e n y e d i a k a n k e b u t u h a n a k a n b a r a n g d a n j a s a k e p a d a m a s y a r a k a t d a l a m j u m l a h y a n g b a n y a k s e h i n g g a m e m u n g k i n k a n p e n i n g k a t a n s t a n d a r h i d u p d a n p e n u r u n a n t i n g k a t p e n g a n g g u r a n d a l a m j a n g k a p a n j a n g .

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Setiyawati, Hamzah, Anulisis Pengaruh PAD, DA U, DAK, Jan Belanja Pem bangunan. 215

M e n u r u t D i n a s S o s i a l J a w a T i m u r , d e f i n i s i k e m i s k i n a n d a p a t d i l i h a t d a r i d u a s i s i y a i t u e k o n o m i d a n s o s i a l . D a r i s is i e k o n o m i , k e m i s k i n a n m e n u n j u k k a n k e t i d a k m a m p u a n s e s e o r a n g u n t u k m e m e n u h i k e b u t u h a n m a k a n a n m a u p u n n o n m a k a n a n y a n g b e r s i f a t m e n d a s a r , s e d a n g k a n d a r i s is i s o s i a l m e n u n j u k k a n k e t i d a k m a m p u a n d a l a m p e r a n s o s i a l . B a n y a k f a k t o r y a n g m e n y e b a b k a n k e m i s k i n a n , b a i k y a n g r e l a t i f t e t a p m a u p u n y a n g b e r k e m b a n g . F a k t o r y a n g r e l a t i f t e t a p m i s a l n y a l e t a k g e o g r a f i s d a n d a y a d u k u n g a l a m . S e m e n t a r a f a k t o r y a n g b e r k e m b a n g a d a l a h b e r u p a k e a d a a n s o s i a l , k e a d a a n b u d a y a y a n g m e n y a n g k u t p e n g e t a h u a n d a n k e t e r a m p i l a n , a d a t - i s t i a d a t , s i t u a s i p o l i t i k d a n k e b i j a k s a n a a n p e n g u a s a . M e n u r u t p a k a r e k o n o m i a d a b e b e r a p a i n d i k a t o r y a n g m e n y e b a b k a n o r a n g t e r p e r a n g k a p k e m i s k i n a n ( T o d a r o 1 9 9 5 ) . I n d i k a t o r t e r s e b u t d i a n t a r a n y a t e r k a i t d e n g a n p e r k e m b a n g a n d i b i d a n g s o s i a l d a n b i d a n g e k o n o m i , y a i t u a n t a r a l a i n p e l a y a n a n k e s e h a t a n , g i z i , p e n g a j a r a n , p e r u m a h a n , k o n s u m s i , t r a n s p o - t a s i d a n j a s a , p e r t a n i a n , i n d u s t r i , d a n p e r d a g a n g a n .

P e n g e r t i a n p e n g a n g g u r a n m e n u r u t l s k a n d a r P u t o n g ( 2 0 0 3 ) a d a l a h p e n d u d u k y a n g t i d a k b e k e r j a t e t a p i s e d a n g m e n c a r i p e k e r j a a n a t a u s e d a n g m e m p e r s i a p k a n s u a t u u s a h a b a r u , a t a u p e n d u d u k y a n g t i d a k m e n c a r i p e k e r j a a n k a r e n a t i d a k m u n g k i n m e n d a p a t k a n p e k e r j a a n

(discouraged workers

) a t a u p e n d u d u k y a n g t i d a k m e n c a r i p e k e r j a a n k a r e n a s u d a h d i t e r i m a b e k e r j a a t a u m e m p u n y a i p e k e r j a a n t e t a p i b e l u m b e k e r j a

(future starts).

S a m u e l s o n ( 1 9 9 7 ) m e m b a g i p e n y e b a b d a r i p e n g a n g g u r a n d a l a m 3 ( t i g a ) j e n i s , y a i t u : ( 1 ) P e n g a n g g u r a n f r i k s i o n a l ; ( 2 ) P e n g a n g g u r a n s t r u k t u r a l ; d a n ( 3 ) P e n g a n g g u r a n s i k l i s . B e r d a s a r k a n p r a k t e k n y a , m e n u r u t K u n c o r o ( 2 0 0 3 ) p e n g a n g g u r a n d i g o l o n g k a n m e n j a d i p e n g a n g g u r p e n u h , s e t e n g a h p e n g a n g g u r , d a n k a d a n g p e n g a n g g u r .

H u b u n g a n P A D , D A U , D A K d a n B e la n j a P e m b a n g u n a n T e r h a d a p P e r t u m b u h a n

E k o n o m i, K e m is k in a n , d a n P e n g a n g g u r a n .

P e n i n g k a t a n P A D a k a n m e n d o r o n g p e r t u m b u h a n e k o n o m i d a e r a h . A d a n y a k e n a i k a n P A D a k a n m e m i c u d a n m e m a c u p e r t u m b u h a n e k o n o m i d a e r a h m e n j a d i l e b i h b a i k d a r i p a d a p e r t u m b u h a n e k o n o m i d a e r a h s e b e l u m n y a . K e n a i k a n P A D j u g a d a p a t m e n g o p t i m a l k a n d a n m e n i n g k a t k a n a k t i v i t a s p a d a s e k t o r - s e k t o r y a n g t e r k a i t d e n g a n p e r t u m b u h a n e k o n o m i , s e p e r t i s e k t o r i n d u s t r i d a n p e r d a g a n g a n , s e k t o r j a s a , d a n s e k t o r - s e k t o r l a i n n y a . J i k a t e r n y a t a P A D b e r p e n g a r u h p a d a p e r t u m b u h a n e k o n o m i , m a k a t e r d a p a t k e m u n g k i n a n k u a t b a h w a D A U d a n D A K j u g a b e r p e n g a r u h p o s i t i f t e r h a d a p p e r t u m b u h a n e k o n o m i k a r e n a n i l a i D A U d a n D A K p a d a u m u m n y a l e b i h b e s a r d i b a n d i n g k a n k o n t r i b u s i P A D .

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216 Jurnal Akuntansi dan Keuangan Indonesia, Desember 2007, Vol.4, No.2, hal. 211-228

m a s a l a h k e m i s k i n a n m e r u p a k a n u s a h a u n t u k m e n g h i n d a r i b i a y a p e m b a n g u n a n y a n g l e b i h b e s a r d i m a s a y a n g a k a n d a t a n g . S u d a h b a n y a k t e o r i , m o d e l d a n s t r a t e g i p e m b a n g u n a n y a n g d i u t a r a k a n p a r a a h l i u n t u k m e n g a t a s i m a s a l a h k e m i s k i n a n , n a m u n h i n g g a s a a t in i m a s a l a h k e m i s k i n a n t e t a p m e n j a d i m a s a l a h p e n t i n g d i n e g a r a - n e g a r a b e r k e m b a n g . D i I n d o n e s i a , k e b i j a k a n m e n g a t a s i p e r m a s a l a h a n k e m i s k i n a n j u g a s u d a h d i l a k u k a n o l e h p e m e r i n t a h . A k a n t e t a p i f e n o m e n a y a n g t e r j a d i j u s t r u m e n u n j u k k a n b a h w a j u m l a h m a s y a r a k a t m i s k i n t i d a k b e r k u r a n g . I n i m e m b u k t i k a n b a h w a d a l a m p e n g e l o l a a n p e n d a p a t a n m a s i h t e r j a d i k e s e n j a n g a n p e n g a l o k a s i a n s e k t o r - s e k t o r y a n g m e m b e r i k a n k o n t r i b u s i p a d a p e m b a n g u n a n s e h i n g g a h a s i l p e m b a n g u n a n y a n g d i l a k u k a n s e l a m a in i b e l u m m e m b e r i k a n k e m a k m u r a n y a n g m e r a t a . J i k a s e t i a p d a e r a h m a m p u m e n g o p t i m a l k a n d a n m e n g e l o l a p e n d a p a t a n n y a s e n d i r i , m a k a a k a n t e r j a d i p e n i n g k a t a n p a d a b e r b a g a i p o t e n s i d i s e k t o r m a s i n g - m a s i n g y a n g t e r k a i t d e n g a n p e r t u m b u h a n e k o n o m i . D e n g a n b e g i t u d a e r a h t e r s e b u t a k a n m e n e k a n t i n g k a t p e n g a n g g u r a n d i d a e r a h n y a d a n m e n g u r a n g i j u m l a h k e m i s k i n a n y a n g a d a d i d a e r a h .

U n t u k m e n g o p t i m a l k a n d a n m e n g e l o l a P A D y a n g b e r d a m p a k p a d a p e r t u m b u h a n e k o n o m i d a n s e l a n j u t n y a b e r i m b a s p a d a p e n e k a n a n t i n g k a t p e n g a n g g u r a n d a n m e n g u r a n g i k e m i s k i n a n , m a k a d i p e r l u k a n p e n g e l o l a a n a l o k a s i a n g g a r a n s e b a g a i s a l a h s a t u s t r a t e g i p e n g e l o l a a n p e n d a p a t a n . S t r a t e g i a l o k a s i a n g g a r a n in i b i s a m e n d o r o n g d a n m e m p e r c e p a t p e r t u m b u h a n e k o n o m i s e k a l i g u s m e n j a d i a l a t m e n g u r a n g i k e s e n j a n g a n / k e t i m p a n g a n r e g i o n a l ( K u n c o r o , 2 0 0 3 ) . P e n g a n g g u r a n b e r h u b u n g a n e r a t d e n g a n k e t e r s e d i a a n l a p a n g a n k e r j a , k e t e r s e d i a a n l a p a n g a n k e i j a b e r h u b u n g a n d e n g a n b e l a n j a p e m b a n g u n a n . D e n g a n d e m i k i a n , s t r a t e g i p e n g o p t i m a l a n d a n p e n g e l o l a a n a n g g a r a n a k a n m e n d o r o n g p e r t u m b u h a n e k o n o m i m e l a l u i o p t i m a l i s a s i p o t e n s i s e k t o r - s e k t o r p e m b a n g u n a n . P e r t u m b u h a n e k o n o m i a k a n m e n e k a n t i n g k a t p e n g a n g g u r a n d a n m e n g u r a n g i j u m l a h k e m i s k i n a n d i d a e r a h .

P e n e l i t i a n T e r d a h u lu

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P A D s e J a w a B a l i , m e n u n j u k k a n b a h w a p e r t u m b u h a n e k o n o m i d a e r a h m e m p u n y a i d a m p a k y a n g s i g n i f i k a n t e r h a d a p p e n i n g k a t a n P A D . N a m u n s a y a n g n y a p e r t u m b u h a n e k o n o m i P e m d a k a b u p a t e n d a n k o t a m a s i h k e c i l , s e h i n g g a p e n e r i m a a n P A D n y a p u n k e c i l . S e d a n g k a n b e l a n j a p e m b a n g u n a n m e m b e r i k a n d a m p a k y a n g p o s i t i f t e r h a d a p

P A D m a u p u n p e r t u m b u h a n e k o n o m i .

P e n e l i t i a n A r t h u r O k u n d a l a m I s k a n d a r P u t o n g ( 2 0 0 3 ) m e n g a t a k a n a p a b i l a G N P t u m b u h s e b e s a r 2 , 5 % d i a t a s t r e n n y a y a n g t e l a h d i c a p a i p a d a t a h u n t e r t e n t u , m a k a t i n g k a t p e n g a n g g u r a n a k a n t u r u n s e b e s a r 1 % . D e n g a n k a t a l a i n , j i k a t i n g k a t p e n g a n g g u r a n i n g i n d i t u r u n k a n s e b e s a r 2 0 % , m a k a p e r t u m b u h a n e k o n o m i h a r u s l a h d i p a c u a g a r b i s a t u m b u h s e b e s a r 5 % d i a t a s r a t a - r a t a .

H ip o t e s is P e n e lit ia n

M e n g a c u p a d a l a n d a s a n t e o r i d a n p e n e l i t i a n t e r d a h u l u , m a k a d a p a t d i t u r u n k a n h i p o t e s i s s e b a g a i b e r i k u t :

H A]: P A D s e c a r a la n g s u n g b e r p e n g a r u h s ig n if ik a n p o s it if t e r h a d a p p e r t u m b u h a n e k o n o m i.

H a2: D A U s e c a r a la n g s u n g b e r p e n g a r u h sig n if ik a n p o s it if t e r h a d a p p e r t u m b u h a n

e k o n o m i.

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e k o n o m i.

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t e r h a d a p p e r t u m b u h a n e k o n o m i.

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t e r h a d a p k e m is k in a n .

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t e r h a d a p p e n g a n g g u r a n .

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k e m is k in a n .

H a8: P A D s e c a r a t i d a k l a n g s u n g b e r p e n g a r u h s i g n i f i k a n n e g a t i f t e r h a d a p p e n g a n g g u r a n .

H a9: D A U s e c a r a t i d a k l a n g s u n g b e r p e n g a r u h s ig n i f i k a n n e g a t i f t e r h a d a p

k e m is k in a n .

H a10: D A U s e c a r a t i d a k l a n g s u n g b e r p e n g a r u h s ig n i f i k a n n e g a t i f t e r h a d a p p e n g a n g g u r a n .

H a]]: D A K s e c a r a t i d a k l a n g s u n g b e r p e n g a r u h s ig n i f i k a n n e g a t i f t e r h a d a p k e m is k in a n .

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H a |3 : B e l a n j a p e m b a n g u n a n s e c a r a t i d a k l a n g s u n g b e r p e n g a r u h s i g n i f i k a n

n e g a t i f t e r h a d a p k e m is k in a n .

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n e g a t i f t e r h a d a p p e n g a n g g u r a n .

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Setiyawati, Hamzah, Analisis Pengaruh PAD, DAU, DAK, dan Belanja Pembangunan... 219

N i l a i P A D , D A U , D A K , d a n b e l a n j a i n v e s t a s i s a t u a n n y a a d a l a h j u t a a n , s e d a n g k a n n i l a i p e r t u m b u h a n e k o n o m i , k e m i s k i n a n , d a n p e n g a n g g u r a n s a t u a n n y a a d a l a h p e r s e n t a s e . U n t u k m e n g h i n d a r i b i a s , m a k a d i l a k u k a n s t a n d a r i s a s i t e r h a d a p s e m u a v a r i a b e l - v a r i a b e l t e r s e b u t s e h i n g g a n i l a i n y a t i d a k b e r b e d a j a u h a n t a r a s a t u v a r i a b e l d e n g a n v a r i a b e l l a i n n y a . S e b e l u m d i l a k u k a n p e n g u j i a n r e g r e s i , m a k a d i l a k u k a n u j i a s u m s i k l a s i k p a d a d e s a i n p e n e l i t i a n t e r s e b u t b e r u p a u j i n o r m a l i t a s , h e t e r o s k e d a s t i s i t a s , m u l t i k o l i n e a r i t a s , d a n o t o k o r e l a s i . H a s i l p e n g u j i a n m e n u n j u k k a n v a r i a b e l - v a r i a b e l p e n e l i t i a n t e r b e b a s d a r i u j i a s u m s i k l a s i k .

M E T O D E P E N E L I T I A N

P e n e l i t i a n in i m e n g g u n a k a n p e n d e k a t a n k u a n t i t a t i f . D a l a m p e n e l i t i a n in i p e n e l i t i m e n g g u n a k a n s t a t i s t i k d e s k r i p t i f d a n r e g r e s i li n i e r b e r g a n d a u n t u k m e l a k u c a n a n a l i s i s j a l u r t e r h a d a p v a r i a b e l - v a r i a b e l p e n e l i t i a n .

P o p u la s i d a n S a m p e l

P o p u l a s i d a l a m p e n e l i t i a n in i a d a l a h l a p o r a n A P B D J a w a T i m u r d a n r e a l i s a s i n y a u n t u k t a h u n 2 0 0 1 s a m p a i d e n g a n 2 0 0 5 s e t e l a h a d a n y a i m p l e m e n t a s i U n d a n g - u n d a n g O t o n o m i D a e r a h . T a h u n y a n g s a m a j u g a b e r l a k u b a g i t i n g k a t p e r t u m b u h a n e k o n o m i , t i n g k a t p e n g a n g g u r a n d a n t i n g k a t k e m i s k i n a n . S a m p e l d a l a m p e n e l i t i a n i n i a d a l a h 3 8 k a b u p a t e n / k o t a d i P r o p i n s i J a w a T i m u r y a n g t e r d i r i d a r i 2 9 k a b u p a t e n d a n 9 k o t a m u l a i t a h u n 2 0 0 1 s a m p a i t a h u n 2 0 0 5 y a n g t e l a h d i a d m i n i s t r a s i k a n d e n g a n b a i k d a n t e l a h d i p u b l i k a s i k a n o l e h B a d a n P u s a t S t a t i s t i k .

J e n is d a n S u m b e r D a t a

J e n i s d a t a y a n g d i g u n a k a n d a l a m p e n e l i t i a n in i a d a l a h d a t a s e k u n d e r , y a i t u b e r u p a d a t a k u a n t i t a t i f y a n g m e l i p u t i d a t a k e u a n g a n r e a l i s a s i A P B D y a k n i d a t a P A D , D A U , D A K , b e l a n j a p e m b a n g u n a n , p e r t u m b u h a n e k o n o m i , k e m i s k i n a n d a n p e n g a n g g u r a n . D a t a d a l a m p e n e l i t i a n i n i d i p e r o l e h d a r i d i n a s a t a u i n s t a n s i y a n g t e r k a i t y a i t u D i n a s S o s i a l , D i n a s T e n a g a K e i j a , B a d a n P u s a t S t a t i s t i k J a w a T i m u r s e r t a s e c a r a

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d i s i t u s - s i t u s D e p a r t e m e n D a l a m N e g e r i d a n D e p a r t e m e n K e u a n g a n y a n g b e r k a i t a n d e n g a n v a r i a b e l p e n e l i t i a n .

I d e n t if ik a s i V a r ia b e l

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p e r t u m b u h a n e k o n o m i m e r u p a k a n v a r i a b e l e n d o g e n d a n e k s o g e n , k e m i s k i n a n d a n p e n g a n g g u r a n m e r u p a k a n v a r i a b e l e n d o g e n .

O p e r a s i o n a l V a r ia b e l d a n P e n g u k u r a n V a r ia b e l

U n t u k m e m b e r i k a n p e m a h a m a n y a n g le b ih s p e s i f i k t e r h a d a p v a r i a b e l p e n e l i t i a n , m a k a v a r i a b e l - v a r i a b e l t e r s e b u t d i d e f i n i s i k a n s e c a r a o p e r a s i o n a l d a n d i u k u r s e b a g a i b e r i k u t :

1. P e n d a p a t a n A s l i D a e r a h ( P A D ) a d a l a h p e n e r i m a a n y a n g d i p e r o l e h d a e r a h d a r i s u m b e r - s u m b e r d a l a m w i l a y a h n y a s e n d i r i y a n g d i p u n g u t b e r d a s a r k a n p e r a t u r a n d a e r a h s e s u a i d e n g a n p e r a t u r a n p e r u n d a n g - u n d a n g a n y a n g b e r l a k u . P A D d i u k u r d a r i t o t a l p e n e r i m a a n p a j a k d a e r a h , r e t r i b u s i d a e r a h , h a s i l p e r u s a h a a n m i l i k d a e r a h d a n h a s i l p e n g e l o l a a n k e k a y a a n d a e r a h y a n g d i p i s a h k a n d a n l a i n - l a i n P A D y a n g s a h .

2 . D a n a A l o k a s i U m u m ( D A U ) a d a l a h d a n a y a n g b e r a s a l d a r i A n g g a r a n P e n d a p a t a n d a n B e l a n j a N e g a r a ( A P B N ) y a n g d i a l o k a s i k a n d e n g a n t u j u a n p e m e r a t a a n k e m a m p u a n k e u a n g a n a n t a r d a e r a h u n t u k m e m b i a y a i k e b u t u h a n p e n g e l u a r a n n y a d a l a m r a n g k a p e l a k s a n a a n d e s e n t r a l i s a s i . D A U d i u k u r d a r i j u m l a h p e n e r i m a a n t r a n s f e r y a n g d i b e r i k a n o l e h p e m e r i n t a h p u s a t.

3 . D a n a A l o k a s i K h u s u s ( D A K ) a d a l a h d a n a y a n g b e r a s a l d a r i A P B N y a n g d i a l o k a s i k a n k e p a d a d a e r a h u n t u k m e m b a n t u m e m b i a y a i k e b u t u h a n k h u s u s . D A K d i t i k u r d a r i j u m l a h p e n e r i m a a n D A K y a n g d i b e r i k a n o l e h p e m e r i n t a h p u s a t .

4 . B e l a n j a p e m b a n g u n a n a d a l a h p e n g e l u a r a n d i t u j u k a n u n t u k k e p e n t i n g a n p u b l i k d a l a m r a n g k a m e n i n g k a t k a n k e m a m p u a n m a s y a r a k a t d a n m e n u m b u h k a n p e r e k o n o m i a n d a e r a h . B e l a n j a p e m b a n g u n a n d i u k u r d a r i j u m l a h a l o k a s i b e l a n j a p u b l i k d a n b e l a n j a a p a r a t u r .

5 . P e r t u m b u h a n e k o n o m i a d a l a h p e r k e m b a n g a n k e g i a t a n d a l a m p e r e k o n o m i a n y a n g m e n y e b a b k a n b a r a n g d a n j a s a y a n g d i p r o d u k s i d a l a m m a s y a r a k a t b e r t a m b a h d a n k e m a k m u r a n m a s y a r a k a t m e n i n g k a t . P e r t u m b u h a n e k o n o m i d i u k u r d a r i s e l i s i h a n t a r a P e n d a p a t a n D o m e s t i k R e g i o n a l B r u t o ( P D R B ) p a d a s a a t in i d e n g a n P D R B s e b e l u m n y a d i b a g i d e n g a n P D R B s a a t in i.

6 . K e m i s k i n a n a d a l a h k e t i d a k m a m p u a n s e s e o r a n g u n t u k m e m e n u h i k e b u t u h a n m a k a n a n m a u p u n n o n m a k a n a n y a n g b e r s i f a t m e n d a s a r . K e m i s k i n a n d i u k u r d a r i p e r s e n t a s e j u m l a h p e n d u d u k m i s k i n p a d a d a e r a h t e r s e b u t .

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221

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A n a l i s i s d a t a p a d a p e n e l i t i a n in i m e n g g u n a k a n h a s i l s t a t i s t i k d e s k r i p t i f d a n a n a l i s i s j a l u r d e n g a n m e n g g u n a k a n r e g r e s i lin ie r . U n t u k h a s i l p e n g u j i a n d a t a d e n g a n s t a t i s t i k d e s k r i p t i f d a p a t d i t u n j u k k a n s e b a g a i b e r i k u t .

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D a n a A lo k a s i U m u m 1 90 8 0 ,7 7 4 5 1 3 ,5 6 3 2 4 8 ,8 4 1 .2 1 8 9 ,9 5 5 .9 2 2

D a n a A lo k a s i K h u su s 1 9 0 1 ,0 0 0 2 1 ,9 1 8 6 7 7 2 .2 2 2 ,8 7 2 .7 9 1

B e la n j a P e m b a n g u n a n 1 9 0 1 6 ,2 4 9 1 5 ,7 1 6 ,3 2 7 1 7 1 ,8 7 8 .9 6 1 ,1 3 4 ,8 4 9 .2 3 3

L a ju P e rtu m b u h a n E k o n o m i 1 90 2 .0 3 6 .9 3 4 .4 0 7 3 1 .2 6 9

K e m is k in a n 1 90 1 2 .6 8 6 3 0 .4 6 1 9 4 .3 9 5 6 1 2 7 .1 5 3

P e n g a n g g u r a n 1 9 0 1 .0 5 1 4 .5 3 5 .7 9 0 7 2 .9 4 6

V a lid N (listwise) 1 9 0

Sumber: D ata Sekunder D iolah (2007)

B e r d a s a r k a n t a b e l 1 d i a t a s d a p a t d i l i h a t b a h w a k e s e n j a n g a n P A D , D A U , d a n D A K a n t a r a s a t u k a b u p a t e n / k o t a y a n g m e n e r i m a P A D , D A U , d a n D A K y a n g j u m l a h n y a m i n i m u m d e n g a n k a b u p a t e n / k o t a y a n g m e n e r i m a P A D , D A U , d a n D A K y a n g j u m l a h n y a m a k s i m u m c u k u p b e s a r . H a l in i d i d u k u n g d e n g a n n i l a i d e v i a s i s t a n d a r y a n g b e s a r p a d a P A D , D A U , D A K d a n b e l a n j a p e m b a n g u n a n . B a h k a n k e s e n j a n g a n b e l a n j a p e m b a n g u n a n a n t a r a k a b u p a t e n / k o t a y a n g j u m l a h n y a m i n i m u m d e n g a n k a b u p a t e n / k o t a y a n g j u m l a h n y a m a k s i m u m t e r b i l a n g b e s a r . H a l in i j u g a d i d u k u n g d e n g a n n i l a i d e v i a s i s t a n d a r y a n g b e s a r . P a d a t i n g k a t k e m i s k i n a n d a n j u m l a h p e n g a n g g u r a n j u g a m e n g a l a m i k e s e n j a n g a n y a n g c u k u p b e s a r a n t a r a k a b u p a t e n / k o t a y a n g j u m l a h n y a m i n i m u m d e n g a n k a b u p a t e n / k o t a y a n g j u m l a h n y a m a k s i m u m . H a l in i d i d u k u n g d e n g a n n i l a i d e v i a s i s t a n d a r y a n g c u k u p b e s a r . A d a n y a k e s e n j a n g a n p a d a P A D , D A U , D A K d a n b e l a n j a p e m b a n g u n a n m e n y e b a b k a n a d a n y a p e r b e d a a n l a j u p e r t u m b u h a n e k o n o m i , k e m i s k i n a n , d a n p e n g a n g g u r a n .

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224 Jurnal Akuntansi dan Keuangan Indonesia, Desember 2007, Vol.4, No.2, hal. 211-228

D e n g a n m e n g a c u p a d a t a b e l 4 t e r s e b u t d a p a t d i l i h a t b a h w a p e r t u m b u h a n e k o n o m i s e c a r a s i g n i f i k a n b e r p e n g a r u h p o s i t i f t e r h a d a p p e n g a n g g u r a n . P e n e l i t i a n in i t i d a k s e s u a i d e n g a n h i p o t e s i s H A6 H a s i l p e n e l i t i a n in i b e r l a w a n a n d e n g a n p e n e l i t i a n y a n g d i l a k u k a n o l e h A r t h u r O k u n d a l a m I s k a n d a r P u t o n g ( 2 0 0 3 ) y a n g m e n y a t a k a n b a h w a p e r t u m b u h a n e k o n o m i a k a n m e n g u r a n g i j u m l a h p e n g a n g g u r a n . I n i m e n u n j u k k a n s e m a k i n b e s a r p e r t u m b u h a n e k o n o m i , m a k a s e m a k i n b e s a r j u m l a h p e n g a n g g u r a n . H a l in i d i k a r e n a k a n p e r t u m b u h a n e k o n o m i h a n y a b e r d a s a r k a n a n g k a - a n g k a m a k r o s a j a , s e p e r t i t i n g k a t i n f l a s i y a n g t e r k e n d a l i , n i l a i t u k a r y a n g s t a b i l , P e r t u m b u h a n D o m e s t i k R e g i o n a l B r u t o ( P D R B ) y a n g m e n i n g k a t d a n l a i n - l a i n , s e d a n g k a n s e k t o r r i i l k h u s u s n y a U s a h a K e c i l d a n M e n e n g a h ( U K M ) k u r a n g b e r k e m b a n g d a n b e r d a y a s e h i n g g a k u r a n g a t a u t i d a k d a p a t m e n y e r a p j u m l a h p e n g a n g g u r a n . S e l a i n it u , f u n g s i i n t e r m e d i a s i p e r b a n k a n d a l a m m e n y a l u r k a n k r e d i t k e p a d a s e k t o r r i i l j u g a r e l a t i f k e c i l s e h i n g g a p e r t u m b u h a n s e k t o r r i i l j u g a s t a g n a n b a h k a n m e n u r u n . A k i b a t n y a , p e r t u m b u h a n e k o n o m i t i d a k m e r a t a s e h i n g g a t i m b u l k e s e n j a n g a n s o s ia l.

T e r d a p a t d u a i n d i k a t o r v a l i d i t a s m o d e l d i d a l a m a n a l i s i s j a l u r

(path analysis)

y a i t u k o e f i s i e n d e t e r m i n a n t o t a l d a n

theory trimming.

K o e f i s i e n d e t e r m i n a n to t a l a d a l a h to t a l k e r a g a m a n d a t a y a n g d a p a t d i j e l a s k a n o le h m o d e l y a n g d i u k u r d e n g a n :

R 2m = 1 - P 2E , F E 2P 2E 3

R 2m = 1 - ( 0 , 9 5 7 ) 2 ( 0 , 9 6 6 ) 2 ( 0 , 9 6 6 ) 2 R 2m = 2 0 ,2 5 a t a u 2 0 ,2 5 % .

D i m a n a :

R 2m = to ta l k e r a g a m a n d a t a P ^ E , = n i l a i k u a d r a t r e s i d u p a d a X 5 P 2E 2 = n i l a i k u a d r a t r e s i d u p a d a Y ( P 2E 3 = n i l a i k u a d r a t r e s i d u p a d a Y 2

B e s a r n y a R 2m s e b e s a r 2 0 , 2 5 % a r t i n y a k e r a g a m a n d a t a y a n g d a p a t d i j e l a s k a n o l e h m o d e l t e r s e b u t a d a l a h s e b e s a r 2 0 , 2 5 % a t a u d e n g a n k a t a l a i n i n f o r m a s i y a n g t e r k a n d u n g d a l a m d a t a , 2 0 , 2 5 % n y a d a p a t d i j e l a s k a n o l e h m o d e l t e r s e b u t , s e d a n g k a n s i s a n y a s e b e s a r 7 9 ,7 5 % d i j e l a s k a n o l e h v a r i a b e l l a i n y a n g b e l u m d i m a s u k k a n d a l a m m o d e l p e n e l i t i a n .

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Setiyawati, Hamzah, Analisis Pengaruh PAD, DAU, DAK, dan Belanja Pembangunan... 225

G a m b a r 2

U ji V a lid a si K o e fisien J a lu r

M o d e l t e r s e b u t d i a t a s m e n u n j u k k a n p e n g a r u h t i d a k l a n g s u n g P A D ( X , ) k e k e m i s k i n a n ( Y , ) m e l a l u i p e r t u m b u h a n e k o n o m i ( X 5) a d a l a h s e b e s a r 0 ,3 6 3 x - 0 , 2 6 6 = - 0 ,0 9 6 6 a t a u s e b e s a r 9 ,6 6 % . H a s i l i n i s e s u a i d e n g a n h i p o t e s i s H A7 I n i m e n u n j u k k a n b a h w a P A D d a p a t m e n i n g k a t k a n p e r t u m b u h a n e k o n o m i , s e l a n j u t n y a p e r t u m b u h a n e k o n o m i b e r p e n g a r u h n e g a t i f p a d a p e n g u r a n g a n k e m i s k i n a n . P a d a p e n g a r u h t i d a k l a n g s u n g X , k e p e n g a n g g u r a n ( Y 2) m e l a l u i X 5 a d a l a h s e b e s a r 0 ,3 6 3 x 0 , 4 6 7 = 0 ,1 6 9 5 a t a u 1 6 ,9 5 % . H a s i l in i t i d a k s e s u a i d e n g a n h i p o t e s i s H A8 I n i m e n u n j u k k a n P A D b e r p e n g a r u h p o s i t i f t e r h a d a p p e r t u m b u h a n e k o n o m i , s e l a n j u t n y a p e r t u m b u h a n e k o n o m i b e r p e n g a r u h p o s i t i f t e r h a d a p p e n g a n g g u r a n . P e n g a r u h t i d a k l a n g s u n g D A U ( X 2) k e Y , m e l a l u i X 5 a d a l a h s e b e s a r - 0 ,1 8 5 x - 0 , 2 6 6 = 0 , 0 4 9 a t a u 4 , 9 % . H a s i l in i t i d a k s e s u a i d e n g a n h i p o t e s i s H A9 I n i m e n u n j u k k a n b a h w a D A U b e r p e n g a r u h n e g a t i f t e r h a d a p p e r t u m b u h a n e k o n o m i , s e l a n j u t n y a p e r t u m b u h a n e k o n o m i b e r p e n g a r u h n e g a t i f t e r h a d a p k e m i s k i n a n . P a d a p e n g a r u h t i d a k l a n g s u n g X 2 k e Y 2 m e l a i u i X 5 a d a l a h s e b e s a r - 0 ,1 8 5 x 0 , 4 6 7 = 0 , 0 8 6 a t a u 8 ,6 % . H a s i l in i t i d a k s e s u a i d e n g a n h i p o t e s i s H A10 I n i m e n u n j u k k a n D A U b e r p e n g a r u h n e g a t i f t e r h a d a p p e r t u m b u h a n e k o n o m i , s e l a n j u t n y a p e r t u m b u h a n e k o n o m i b e r p e n g a r u h p o s i t i f t e r h a d a p p e n g a n g g u r a n .

P E N U T U P

K e s i m p u l a n

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226 Jurnal Akuntansi dan Keuangan Indonesia, Desember 2007, Vol.4, No.2, hal. 211-228

m e n e r i m a P A D , D A U , d a n D A K y a n g j u m l a h n y a m a k s i m u m c u k u p b e s a r . B a h k a n k e s e n j a n g a n b e l a n j a p e m b a n g u n a n a n t a r a k a b u p a t e n / k o t a y a n g j u m l a h n y a m i n i m u m d e n g a n k a b u p a t e n / k o t a y a n g j u m l a h n y a m a k s i m u m t e r b i l a n g b e s a r . P a d a t i n g k a t k e m i s k i n a n d a n j u m l a h p e n g a n g g u r a n j u g a m e n g a l a m i k e s e n j a n g a n y a n g c u k u p b e s a r a n t a r a k a b u p a t e n / k o t a y a n g j u m l a h n y a m i n i m u m d e n g a n k a b u p a t e n / k o t a y a n g j u m l a h n y a m a k s i m u m u n t u k t i n g k a t k e m i s k i n a n d a n j u m l a h p e n g a n g g u r a n .

H a s i l p e n g u j i a n s e c a r a l a n g s u n g d e n g a n r e g r e s i b e r g a n d a m e n u n j u k k a n P A D b e r p e n g a r u h p o s i t i f t e r h a d a p p e r t u m b u h a n e k o n o m i , s e d a n g k a n D A U b e r p e n g a r u h n e g a t i f t e r h a d a p p e r t u m b u h a n e k o n o m i . U n t u k p e n g u j i a n s e c a r a l a n g s u n g u n t u k p e n g a r u h p e r t u m b u h a n e k o n o m i t e r h a d a p k e m i s k i n a n d a n p e n g a n g g u r a n m e n u n j u k k a n a d a n y a p e n g a r u h y a n g s i g n i f i k a n , t e t a p i p e r t u m b u h a n e k o n o m i b e r p e n g a r u h n e g a t i f t e r h a d a p k e m i s k i n a n d a n b e r p e n g a r u h p o s i t i f t e r h a d a p p e n g a n g g u r a n . H a s i l p e n g u j i a n s e c a r a t i d a k l a n g s u n g P A D t e r h a d a p k e m i s k i n a n a d a l a h s e b e s a r 9 , 6 6 % d a n p e n g a n g g u r a n s e b e s a r 1 6 ,9 5 % , s e d a n g k a n D A U t e r h a d a p k e m i s k i n a n a d a l a h s e b e s a r 4 , 9 % d a n t e r h a d a p p e n g a n g g u r a n s e b e s a r 8 ,6 % .

K e t e r b a t a s a n

V a r i a b e l - v a r i a b e l y a n g d i g u n a k a n p a d a p e n e l i t i a n in i h a n y a b e b e r a p a s a j a , m a s i h a d a v a r i a b e l - v a r i a b e l la i n , s e p e r t i p a j a k d a e r a h , r e t r i b u s i d a e r a h , h a s i l l a b a k e k a y a a n d a e r a h , d a n a d e k o n s e n t r a s i , d a n a p e r b a n t u a n , b e l a n j a a p a r a t u r d a n l a i n - l a i n y a n g t e r k a i t d e n g a n p e r t u m b u h a n e k o n o m i , k e m i s k i n a n , d a n p e n g a n g g u r a n .

S a r a n - S a r a n

B a g i p e n e l i t i a n s e l a n j u t n y a p e r l u m e n a m b a h , m e n g u r a n g i a t a u m e n g g a n t i v a r i a b e l - v a r i a b e l t e r s e b u t d e n g a n v a r i a b e l - v a r i a b e l l a i n y a n g d i m u n g k i n k a n r e l e v a n d e n g a n p e r t u m b u h a n e k o n o m i , k e m i s k i n a n , d a n p e n g a n g g u r a n .

D A F T A R P U S T A K A

A b d u l l a h S y u k r i y , H a l i m A b d u l . “ P e n g a r u h D a n a A l o k a s i U m u m ( D A U ) d a n P e n d a p a t a n A s l i D a e r a h ( P A D ) T e r h a d a p B e l a n j a P e m e r i n t a h D a e r a h . ” D a l a m

Simposium Nasional Akuntansi VI,

1 1 4 0 - 1 1 5 9 . 2 0 0 3 .

A d i , P r i y o H a r i . “ H u b u n g a n A n t a r a P e r t u m b u h a n E k o n o m i D a e r a h , B e l a n j a P e m b a n g u n a n d a n P e n d a p a t a n A s l i D a e r a h . ” D a l a m S i m p o s i u m N a s i o n a l A k u n t a n s i I X P a d a n g . 2 0 0 6 .

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228 Jurnal Akuntansi dan Keuangan Indonesia, Desember 2007, Vol.4, No.2, hal. 211-228

S u k i r n o , S a d o n o .

Ekonomi Pembangunan Proses Masalah dan Kebijaksanaan.

J a k a r t a : P e n e r b i t F E - U I d a n B i n a G r a f i k a , 1 9 9 1 .

T o d a r o , M i c h a e l P.

Pembangunan Ekonomi di Dunia Ketiga.

D i t e r j e m a h k a n o l e h H a r i s A , M u n a n d a r . J a k a r t a : P e n e r b i t E r l a n g g a , 1 9 9 5 .

U U N o m o r 3 2 T a h u n 2 0 0 4 T e n t a n g P e m e r i n t a h D a e r a h .

Gambar

Tabel 1
Tabel 4

Referensi

Dokumen terkait

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[r]

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