Determinan Model Alokasi Dana Bantuan Provinsi pada Kabupaten Kota di Sumatera Utara

Abstract

This study aims to determine the effect the realization the acquisition cost of land and buildings (BPHTB), property tax land and buildings (PBB), area, number of Village, CCI, population, Weaknesses Control System of Accounting and Reporting, Weaknesses Control System Implementation of the budget and the weakness of the Internal Control Structure on Allocation of Funds Assistance province with an increase in GDP, the decline poverty, unemployment and the decline in the Human Development Index and inflation as a contingency variable and local government revenue, increase in general allocation grant (DAU), special allocation grant (DAK), the increase in special revenue sharing (DBH) and Opinion BPK-RI as an intervening variable. This study was conducted on 25 regencies/cities in North Sumatra Province in 2005-2013. Selected samples using saturated sample. The variables of this study is BPHTB, PBB area, number of Village, CCI, population, Weaknesses Control System of Accounting and Reporting, Weaknesses Control System Implementation of the budget and the weakness of the Internal Control Structure as independent variables. Variable increase in revenue, increase in DAU, DAK rise, the increase in DBH and Opinion BPK-RI as an intervening variable and an increase in GDP, reduction of poverty, decrease unemployment, the Human Development Index and inflation as contingency variables (moderating). The analytical method used in this study for the first hypothesis with multiple regression analysis and the second and third models with non-linear structural equation with SPSS, WarpPLS 4.0 and AMOS. The results concluded for the first hypothesis variables simultaneously realization BPHTB and the PBB, area, number of villages, CCI, population, Weaknesses Control System of Accounting and Reporting, Weaknesses Control System Implementation of the budget and the weakness of the Internal Control Structure influence the allocation Assistance Fund of the Province. Partially only variable Land and Building Tax (X2), Construction Cost Index (X5), Population (X6), Weakness Control Systems Implementation of the budget (KSPPA)/X8 and Weaknesses Internal Control Structure / KSPI (X9) that significantly influence the allocation of Funds Provincial assistance. The second hypothesis concluded that the increase in GDP, poverty reduction, reduction of unemployment and the Human Development Index and inflation serves as Contingency Variables and third hypothesis concluded that the increase in revenue, increase in DAU, the increase in DAK, the increase in DBH and Opinion BPK-RI serves as an intervening variable for the allocation of funds Provincial assistance. The results of this study reinforce Boex research and Vazquez (2002), Maarten and Ishemoi (2011), Kawasaki (2004) and Divine (2005).

Penelitian ini bertujuan mengetahui pengaruh realisasi BPHTB, PBB, luas wilayah, jumlah Desa/Kelurahan, IKK, jumlah penduduk, Kelemahan Sistem Pengendalian Akuntansi dan Pelaporan, Kelemahan Sistem Pengendalian Pelaksanaan APBD dan Kelemahan Struktur Pengendalian Intern terhadap Alokasi Dana Bantuan Provinsi dengan peningkatan PDRB, penurunan kemiskinan, penurunan pengangguran dan Indeks Pembangunan Manusia dan inflasi sebagai Contigency Variabel dan kenaikan PAD, kenaikan DAU, kenaikan DAK, kenaikan DBH dan Opini BPK-RI sebagai variabel intervening. Penelitian ini dilakukan atas 25 Kabupaten/Kota di Provinsi Sumatera Utara pada tahun 2005-2013. Sampel terpilih menggunakan sampel jenuh. Variabel penelitian ini adalah BPHTB, PBB, luas wilayah, jumlah Desa/Kelurahan, IKK, jumlah penduduk, Kelemahan Sistem Pengendalian Akuntansi dan Pelaporan, Kelemahan Sistem Pengendalian Pelaksanaan APBD dan Kelemahan Struktur Pengendalian Intern sebagai variabel independen. Variabel kenaikan PAD, kenaikan DAU, kenaikan DAK, kenaikan DBH dan Opini BPK-RI sebagai variabel intervening dan peningkatan PDRB, penurunan kemiskinan, penurunan pengangguran, Indeks Pembangunan Manusia dan inflasi sebagai variabel contigency (moderating). Metode analisis yang digunakan untuk hipotesis pertama dengan analisis regresi berganda dan model kedua dan ketiga dengan persamaan struktural non linier dengan bantuan software SPSS, WarpPLS 4.0 dan AMOS. Hasil menyimpulkan untuk hipotesis pertama secara simultan variabel realisasi BPHTB dan PBB, luas wilayah, jumlah desa/kelurahan, IKK, jumlah penduduk, Kelemahan Sistem Pengendalian Akuntansi dan Pelaporan, Kelemahan Sistem Pengendalian Pelaksanaan APBD dan Kelemahan Struktur Pengendalian Intern berpengaruh terhadap Alokasi Dana Bantuan Provinsi. Secara parsial hanya variabel Pajak Bumi dan Bangunan (X2), Indeks Kemahalan Konstruksi (X5), Penduduk (X6),Kelemahan Sistem Pengendalian Pelaksanaan APBD (KSPPA)/X8 dan Kelemahan Struktur Pengendalian Intern/KSPI (X9) yang berpengaruh signifikan terhadap Alokasi Dana Bantuan Provinsi. Hipotesis kedua menyimpulkan bahwa peningkatan PDRB, penurunan kemiskinan, penurunan pengangguran dan Indeks Pembangunan Manusia dan inflasi berfungsi sebagai Contigency Variabel dan hipotesis ketiga menyimpulkan bahwa kenaikan PAD, kenaikan DAU, kenaikan DAK, kenaikan DBH dan Opini BPK-RI berfungsi sebagai variabel intervening terhadap alokasi Dana Bantuan Provinsi. Hasil penelitian ini memperkuat penelitian Boex dan Vazquez (2002), Maarten dan Ishemoi (2011), Kawasaki (2004) dan Ilahi (2005).