Hartono, Sri and Assoc. Prof. Aulia Fuad Rahman,, D.B.A, Ak., CA., and Dr. Muhammad Tojibussabirin, MBA., Ak.,, MBA., Ak., (2023) Determinan Efisiensi Belanja Infrastruktur Kementerian Pekerjaan Umum dan Perumahan Rakyat di Provinsi Seluruh Indonesia. Magister thesis, Universitas Brawijaya.
Abstract
Penelitian ini bertujuan untuk mengukur efisiensi belanja infrastruktur Kementerian PUPR di setiap provinsi pada periode tahun 2020-2022. Penelitian ini juga menguji pengaruh kapasitas fiskal, jumlah penduduk, dan luas wilayah terhadap tingkat efisiensi belanja infrastruktur. Data sekunder pada penelitian ini diperoleh dari data laporan keuangan Kementerian PUPR, kapasitas fiskal daerah dari data Kementerian Keuangan, dan data jumlah penduduk dan luas wilayah dari Badan Pusat Statistik. Penelitian ini menggunakan dua tahapan analisis, pertama mengukur efisiensi teknis dengan pendekatan DEA melalui asumsi VRS (Variable Return to Scale) yang berorientasi input dan tahap kedua analisis determinan efisiensi belanja infrastruktur dengan menggunakan model regresi tobit. Hasil penelitian menunjukkan bahwa rata-rata skor efisiensi belanja infrastruktur mengalami fluktuasi selama periode 2020-2022. Selama periode 2020-2022 hanya 44% (15 provinsi) yang selalu efisien, 15% (5 provinsi) efisien pada tahun tertentu, dan 41% (14 provinsi) belum mencapai nilai efisiensi yang optimal. Pengujian terhadap hipotesis penelitian menunjukkan bahwa seluruh hipotesis diterima. Penelitian ini juga menemukan bahwa kapasitas fiskal berpengaruh positif terhadap efisiensi belanja infrastruktur, sementara jumlah penduduk dan luas wilayah berpengaruh negatif terhadap efisiensi belanja infrastruktur
English Abstract
The objectives of this research are to measure the efficiency of infrastructure expenditures made by the Ministry of Public Works and Housing throughout Indonesian provinces during the 2020-2022 period and to assess the effects of fiscal capacity, number of population, and area of regions on the efficiency rate of the infrastructure expenditure. This research uses secondary data in forms of financial reports from the Ministry of Public Works and Housing, regional fiscal capacity from the Ministry of Finance, and number of population and area of region from Statistics Indonesia. This research was conducted in two stages. The first stage measured the technical efficiency using Data Envelopment Analysis approach and input-oriented Variable Returns to Scale assumptions, while the second stage analyzed the determinants for the infrastructure expenditure efficiency using Tobit regression. This study finds that the average efficiency scores during the 2020-2022 period fluctuated in which only fifteen provinces (44%) were efficient all the time, five provinces (15%) were efficient in certain years, and fourteen provinces (41%) had not reached optimal efficiency. Further, based on the testing results, all hypotheses are accepted. This research also finds that fiscal capacity positively influences the infrastructure expenditure efficiency and that number of population and area of region negatively affect the said efficiency.
| Item Type: | Thesis (Magister) |
|---|---|
| Identification Number: | 0423020111 |
| Uncontrolled Keywords: | Efisiensi, Belanja Infrastruktur, Kapasitas Fiskal, Jumlah Penduduk, Luas Wilayah |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Unnamed user with username nova |
| Date Deposited: | 12 Jan 2024 05:47 |
| Last Modified: | 12 Jan 2024 05:47 |
| URI: | http://repository.ub.ac.id/id/eprint/209087 |
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