ii ABSTRAK
PENGARUH RASIO EFEKTIVITAS,KEMANDIRIAN DAN EFISIENSITERHADAP BELANJA MODAL DENGAN PENDAPATAN
ASLI DAERAH SEBAGAI VARIABEL MODERATING PADA PEMERINTAHDI PROVINSI
SUMATERA UTARA
Penelitian ini bertujuan untuk menganalisis pengaruh rasio efektivitas,
kemandirian, dan efisiensiterhadap belanja modal, serta menganalisis pengaruh
pendapatan asli daerah dalam memoderasi hubungan antara efektivitas, kemandirian, dan efisiensi terhadap belanja modal. Populasi dalam penelitian ini adalah laporan realisasi APBD Kabupaten/Kota yang terdapat di Propinsi Sumatera Utara. Jumlah populasi yang digunakan dalam penelitian ini sebanyak 33 Kabupaten/Kota.
Berdasarkan hasil penelitian, pengaruh simultan dari seluruh variabel bebas, yakni efektivitas, kemandirian, dan efisiensi, signifikan secara statistika terhadap belanja modal.Pada pengujian pengaruh parsial, efektivitas, kemandirian, dan efisiensi berpengaruh positif terhadap belanja modal, namun hanya kemandirian berpengaruh signifikan.Sementara pada pengujian moderasi, pendapatan asli daerah tidak signifikan dalam memoderasi hubungan antara efektivitas, kemandirian, dan efisiensi, terhadap belanja modal.
Kata kunci: Efektivitas, Kemandirian, Efisiensi, Belanja modal, Pendapatan asli daerah
iii
ABSTRACT
The Influence Of The Ratio Effectiveness, Independence and Efficiency Of
Capital Expenditures with Local Revenues as Moderating Variable on The
Govermen in The Province Of Nort Sumatra
This study aimed to analyze the influence effectiveness ratio, independence and efficiency to capital expenditures, as well as to analyze the influence of local revenues in moderating the relationship between the effectiveness, independence and efficiency of capital expenditure. The population in this study is a report on the realization of APBD Regency / City located in North Sumatra Province. Total population used in this study were 33 District / City.
Based on the research results, simultaneous effect of all independent variables, namely the effectiveness, independence and efficiency, are statistically significant to capital expenditures. On testing the partial effect, effectiveness, independence and efficiency have positive effect on capital expenditure, but only independence has significant effect. While the testing of moderation, the local revenue is not significant in moderating the relationship between the effectiveness, independence and efficiency, to capital expenditures.
Keywords: Effectiveness, Independence, Efficiency, Capital expenditure, Local
revenue
