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77 Yuliati. (2001). Analisis Kemampuan Keuangan Daerah dalam menghadapai Otonomi Daerah, Manajemen Keuangan Daerah. UPP YKPN. Yogyakarta.

LAMPIRAN A. Statistik Deskriptif Hasil Statistik Deskriptif B. Uji Asumsi Klasik 1. Uji Normalitas 78

79 2. Uji Multikolonieritas Hasil Uji Multikolonieritas Variance Inflation Factors Date: 10/04/16 Time: 21:59 Coefficient Uncentered Centered Variable Variance VIF VIF HPKDYD 87.40420 2.845992 1.601322 LPDYD 1.881739 6.253336 1.289716 PD 0.290166 6.784453 4.244117 RD 30.71242 9.231730 4.628682 C 6.23E+22 5.505121 NA Hasil Uji Estimasi Regresi Variabel BD Dependent Variable: BD Date: 10/05/16 Time: 23:19 HPKDYD 20.05159 9.349021 2.144780 0.0433 LPDYD 6.397722 1.371765 4.663862 0.0001 PD 1.416393 0.538670 2.629425 0.0153 RD 5.592590 5.541879 1.009151 0.3239 C 6.62E+11 2.50E+11 2.650487 0.0146 R-squared 0.874749 Mean dependent var 2.70E+12 Adjusted R-squared 0.851976 S.D. dependent var 1.44E+12 S.E. of regression 5.53E+11 Akaike info criterion 57.08041 Sum squared resid 6.73E+24 Schwarz criterion 57.32038 Log likelihood -765.5855 Hannan-Quinn criter. 57.15176 F-statistic 38.41190 Durbin-Watson stat 1.472618 Prob(F-statistic) 0.000000

80 Hasil Uji Estimasi Regresi Variabel PD Dependent Variable: PD Date: 10/05/16 Time: 23:14 RD 8.210085 1.292772 6.350761 0.0000 HPKDYD -1.853127 3.598234-0.515010 0.6115 LPDYD 0.819217 0.502772 1.629401 0.1168 C -1.41E+11 9.20E+10-1.536502 0.1381 R-squared 0.764380 Mean dependent var 3.15E+11 Adjusted R-squared 0.733647 S.D. dependent var 4.15E+11 S.E. of regression 2.14E+11 Akaike info criterion 55.15259 Sum squared resid 1.05E+24 Schwarz criterion 55.34457 Log likelihood -740.5600 Hannan-Quinn criter. 55.20968 F-statistic 24.87156 Durbin-Watson stat 1.239291 Prob(F-statistic) 0.000000 Hasil Uji Estimasi Regresi Variabel RD Dependent Variable: RD Date: 10/05/16 Time: 23:13 PD 0.077567 0.012214 6.350761 0.0000 HPKDYD 0.712287 0.318866 2.233812 0.0355 LPDYD -0.027812 0.051286-0.542297 0.5928 C 1.25E+10 9.02E+09 1.389234 0.1781 R-squared 0.783956 Mean dependent var 4.12E+10 Adjusted R-squared 0.755776 S.D. dependent var 4.21E+10 S.E. of regression 2.08E+10 Akaike info criterion 50.49062 Sum squared resid 9.95E+21 Schwarz criterion 50.68260 Log likelihood -677.6234 Hannan-Quinn criter. 50.54771 F-statistic 27.81989 Durbin-Watson stat 1.445149 Prob(F-statistic) 0.000000

81 Hasil Uji Estimasi Regresi Variabel HPKDYD Dependent Variable: HPKDYD Date: 10/05/16 Time: 23:16 LPDYD 0.015844 0.030416 0.520900 0.6074 PD -0.006152 0.011945-0.515010 0.6115 RD 0.250286 0.112044 2.233812 0.0355 C 1.59E+09 5.56E+09 0.285399 0.7779 R-squared 0.375516 Mean dependent var 1.27E+10 Adjusted R-squared 0.294061 S.D. dependent var 1.47E+10 S.E. of regression 1.23E+10 Akaike info criterion 49.44475 Sum squared resid 3.50E+21 Schwarz criterion 49.63672 Log likelihood -663.5041 Hannan-Quinn criter. 49.50183 F-statistic 4.610134 Durbin-Watson stat 0.852459 Prob(F-statistic) 0.011453 Hasil Uji Estimasi Regresi Variabel LPDYD Dependent Variable: LPDYD Date: 10/05/16 Time: 23:16 HPKDYD 0.735919 1.412784 0.520900 0.6074 PD 0.126324 0.077528 1.629401 0.1168 RD -0.453933 0.837056-0.542297 0.5928 C 1.42E+11 2.36E+10 6.025416 0.0000 R-squared 0.224635 Mean dependent var 1.73E+11 Adjusted R-squared 0.123501 S.D. dependent var 8.98E+10 S.E. of regression 8.40E+10 Akaike info criterion 53.28309 Sum squared resid 1.62E+23 Schwarz criterion 53.47507 Log likelihood -715.3218 Hannan-Quinn criter. 53.34018 F-statistic 2.221154 Durbin-Watson stat 1.817410 Prob(F-statistic) 0.112884

82 3. Heteroskedastisitas Hasil Uji Heteroskedastisitas dengan Metode Breusch-Pagan-Godfrey Heteroskedasticity Test: Breusch-Pagan-Godfrey F-statistic 0.458784 Prob. F(4,22) 0.7651 Obs*R-squared 2.078806 Prob. Chi-Square(4) 0.7213 Scaled explained SS 1.434184 Prob. Chi-Square(4) 0.8382 Test Equation: Dependent Variable: RESID^2 Date: 10/05/16 Time: 22:09 C 3.04E+23 1.73E+23 1.759284 0.0924 HPKDYD 1.45E+12 6.46E+12 0.223612 0.8251 LPDYD 1.90E+11 9.48E+11 0.200600 0.8429 PD -1.54E+11 3.72E+11-0.412873 0.6837 RD -1.39E+12 3.83E+12-0.363368 0.7198 R-squared 0.076993 Mean dependent var 2.49E+23 Adjusted R-squared -0.090827 S.D. dependent var 3.66E+23 S.E. of regression 3.82E+23 Akaike info criterion 111.6040 Sum squared resid 3.21E+48 Schwarz criterion 111.8440 Log likelihood -1501.654 Hannan-Quinn criter. 111.6753 F-statistic 0.458784 Durbin-Watson stat 1.957630 Prob(F-statistic) 0.765075 Hasil Uji Heteroskedastisitas dengan Metode Harvey Heteroskedasticity Test: Harvey F-statistic 1.508594 Prob. F(4,22) 0.2341 Obs*R-squared 5.811727 Prob. Chi-Square(4) 0.2137 Scaled explained SS 2.814897 Prob. Chi-Square(4) 0.5893 Test Equation: Dependent Variable: LRESID2 Date: 10/05/16 Time: 22:10

83 C 53.79402 0.685096 78.52039 0.0000 HPKDYD 2.74E-11 2.57E-11 1.069338 0.2965 LPDYD -4.43E-12 3.76E-12-1.177959 0.2514 PD -1.23E-12 1.48E-12-0.835259 0.4126 RD -1.68E-12 1.52E-11-0.110727 0.9128 R-squared 0.215249 Mean dependent var 52.91798 Adjusted R-squared 0.072567 S.D. dependent var 1.575465 S.E. of regression 1.517225 Akaike info criterion 3.837219 Sum squared resid 50.64337 Schwarz criterion 4.077189 Log likelihood -46.80246 Hannan-Quinn criter. 3.908575 F-statistic 1.508594 Durbin-Watson stat 2.428616 Prob(F-statistic) 0.234093 Hasil Uji Heteroskedastisitas dengan Metode Glejser Heteroskedasticity Test: Glejser F-statistic 0.814136 Prob. F(4,22) 0.5297 Obs*R-squared 3.481344 Prob. Chi-Square(4) 0.4807 Scaled explained SS 2.671800 Prob. Chi-Square(4) 0.6142 Test Equation: Dependent Variable: ARESID Date: 10/05/16 Time: 22:12 C 5.17E+11 1.36E+11 3.795242 0.0010 HPKDYD 3.333261 5.104700 0.652979 0.5205 LPDYD -0.327829 0.749003-0.437686 0.6659 PD -0.151924 0.294122-0.516536 0.6106 RD -1.224299 3.025945-0.404600 0.6897 R-squared 0.128939 Mean dependent var 4.05E+11 Adjusted R-squared -0.029436 S.D. dependent var 2.98E+11 S.E. of regression 3.02E+11 Akaike info criterion 55.87019 Sum squared resid 2.01E+24 Schwarz criterion 56.11016 Log likelihood -749.2475 Hannan-Quinn criter. 55.94154 F-statistic 0.814136 Durbin-Watson stat 2.164830 Prob(F-statistic) 0.529725

84 Hasil Uji Heteroskedastisitas dengan Metode ARCH Heteroskedasticity Test: ARCH F-statistic 0.016894 Prob. F(1,24) 0.8977 Obs*R-squared 0.018289 Prob. Chi-Square(1) 0.8924 Test Equation: Dependent Variable: RESID^2 Date: 10/05/16 Time: 22:12 Sample (adjusted): 2 27 Included observations: 26 after adjustments C 2.60E+23 9.11E+22 2.853368 0.0088 RESID^2(-1) -0.026601 0.204659-0.129977 0.8977 R-squared 0.000703 Mean dependent var 2.53E+23 Adjusted R-squared -0.040934 S.D. dependent var 3.73E+23 S.E. of regression 3.80E+23 Akaike info criterion 111.5013 Sum squared resid 3.47E+48 Schwarz criterion 111.5981 Log likelihood -1447.517 Hannan-Quinn criter. 111.5292 F-statistic 0.016894 Durbin-Watson stat 1.985169 Prob(F-statistic) 0.897668 Hasil Uji Heteroskedastisitas dengan Metode White Heteroskedasticity Test: White F-statistic 0.553082 Prob. F(14,12) 0.8552 Obs*R-squared 10.58925 Prob. Chi-Square(14) 0.7180 Scaled explained SS 7.305598 Prob. Chi-Square(14) 0.9223 Test Equation: Dependent Variable: RESID^2 Date: 10/05/16 Time: 22:13 C -4.93E+22 5.27E+23-0.093460 0.9271 HPKDYD^2 2299.499 2000.783 1.149300 0.2728 HPKDYD*LPDYD -900.4387 629.7056-1.429936 0.1783 HPKDYD*PD 253.5374 218.7037 1.159274 0.2689 HPKDYD*RD -1584.439 1357.745-1.166964 0.2659 HPKDYD 3.83E+13 4.36E+13 0.877336 0.3975 LPDYD^2 4.611589 19.56773 0.235673 0.8177

85 LPDYD*PD 23.92935 16.38074 1.460822 0.1697 LPDYD*RD -43.39382 209.6028-0.207029 0.8395 LPDYD 3.84E+12 5.81E+12 0.661441 0.5208 PD^2-11.47291 5.449810-2.105194 0.0570 PD*RD 148.3142 82.26118 1.802967 0.0965 PD -2.86E+12 1.91E+12-1.501872 0.1590 RD^2-722.5739 456.4410-1.583061 0.1394 RD 2.63E+13 2.84E+13 0.926847 0.3723 R-squared 0.392194 Mean dependent var 2.49E+23 Adjusted R-squared -0.316912 S.D. dependent var 3.66E+23 S.E. of regression 4.20E+23 Akaike info criterion 111.9269 Sum squared resid 2.12E+48 Schwarz criterion 112.6469 Log likelihood -1496.014 Hannan-Quinn criter. 112.1410 F-statistic 0.553082 Durbin-Watson stat 2.141748 Prob(F-statistic) 0.855212 Hasil Uji Analisis Regresi Linier Berganda Ramsey RESET Test Equation: SKRIPSI1 Specification: BD HPKDYD LPDYD PD RD C Omitted Variables: Squares of fitted values Value df Probability t-statistic 0.987362 21 0.3347 F-statistic 0.974883 (1, 21) 0.3347 Likelihood ratio 1.225197 1 0.2683 F-test summary: Sum of Sq. df Mean Squares Test SSR 2.98E+23 1 2.98E+23 Restricted SSR 6.73E+24 22 3.06E+23 Unrestricted SSR 6.43E+24 21 3.06E+23 Unrestricted SSR 6.43E+24 21 3.06E+23 LR test summary: Value df Restricted LogL -765.5855 22 Unrestricted LogL -764.9729 21 Unrestricted Test Equation: Dependent Variable: BD Date: 10/04/16 Time: 21:49 HPKDYD 13.98372 11.19249 1.249384 0.2253 LPDYD 4.231051 2.588301 1.634683 0.1170

86 PD 0.683095 0.917648 0.744397 0.4649 RD 3.639659 5.887252 0.618227 0.5431 C 9.10E+11 3.54E+11 2.567531 0.0179 FITTED^2 5.70E-14 5.78E-14 0.987362 0.3347 R-squared 0.880306 Mean dependent var 2.70E+12 Adjusted R-squared 0.851807 S.D. dependent var 1.44E+12 S.E. of regression 5.53E+11 Akaike info criterion 57.10910 Sum squared resid 6.43E+24 Schwarz criterion 57.39707 Log likelihood -764.9729 Hannan-Quinn criter. 57.19473 F-statistic 30.88941 Durbin-Watson stat 1.608943 Prob(F-statistic) 0.000000 C. Uji Hipotesis Hasil Uji Hipotesis Dependent Variable: BD Date: 10/05/16 Time: 23:19 HPKDYD 20.05159 9.349021 2.144780 0.0433 LPDYD 6.397722 1.371765 4.663862 0.0001 PD 1.416393 0.538670 2.629425 0.0153 RD 5.592590 5.541879 1.009151 0.3239 C 6.62E+11 2.50E+11 2.650487 0.0146 R-squared 0.874749 Mean dependent var 2.70E+12 Adjusted R-squared 0.851976 S.D. dependent var 1.44E+12 S.E. of regression 5.53E+11 Akaike info criterion 57.08041 Sum squared resid 6.73E+24 Schwarz criterion 57.32038 Log likelihood -765.5855 Hannan-Quinn criter. 57.15176 F-statistic 38.41190 Durbin-Watson stat 1.472618 Prob(F-statistic) 0.000000