Published: 2023-12-01

Pengaruh Laba Penyertaan Modal pada Badan Usaha Milik Daerah (BUMD) Terhadap Pendapatan Asli Daerah (PAD) di Kabupaten Aceh Barat

DOI: 10.35870/jemsi.v9i6.1735

Alisman, Zaki Munandar , Zulfan Yusuf, Zahara, Mira Chairani
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Abstract

Tujuan penelitian ini adalah untuk menganalisis pengaruh laba penyertaan modal pada perusahaan milik daerah terhadap Pendapatan Asli Daerah (PAD) di Kabupaten Aceh Barat. Sumber data yang digunakan dalam penelitian ini merupakan data sekunder yang dilihat dari laporan realisasi Anggaran Pendapatan Atau Penerimaan dan Belanja Daerah (APBD) pada tahun 2007-2019 dari Badan Pengelolaan Keuangan Daerah (BPKD) Kabupaten Aceh Barat. Penelitian ini menggunakan model regresi linear sederhana, yaitu Pendapatan Asli Daerah (PAD)   sebagai Y dan Laba Penyertaan Modal pada BUMD    sebagai X. Hasil pengujian secara individual menunjukkan variabel laba penyertaan modal mempunyai hubungan positif dan signifikan   (0,002 < 0,050) atau nilai thitung > ttabel atau 3,479 > 2,201). Berdasarkan perhitungan analisis koefisien korelasi dan determinasi menunjukkan bahwa nilai koefisien determinasi Adjusted bernilai 0,790 dan menghasilkan R2 (R square) sebesar 0,766 yang dapat diartikan bahwa 76,6 persen dapat dijelaskan oleh variabel laba penyertaan modal sedangkan sisanya sebesar 23,4 persen dapat dijelaskan oleh variabel lain diluar model penelitian seperti investasipablik dan swasta.

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How to Cite

Alisman, Zaki Munandar, Zulfan Yusuf, Zahara, & Chairani, M. (2023). Pengaruh Laba Penyertaan Modal pada Badan Usaha Milik Daerah (BUMD) Terhadap Pendapatan Asli Daerah (PAD) di Kabupaten Aceh Barat. JEMSI (Jurnal Ekonomi, Manajemen, Dan Akuntansi), 9(6), 2831-2841. https://doi.org/10.35870/jemsi.v9i6.1735
Article Information

This article has been peer-reviewed and published in the JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi). The content is available under the terms of the Creative Commons Attribution 4.0 International License.

  • Issue: Vol. 9 No. 6 (2023)

  • Section: Articles

  • Published: %750 %e, %2023

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Author Biographies
Alisman
Google Scholar ResearchGate ORCID

 Fakultas Ekonomi Universitas Teuku Umar

 Jl. Alue Peunyareng, Gunong Kleng, Kec. Meureubo, Kabupaten Aceh Barat, Aceh, 23681

Zaki Munandar
Google Scholar ResearchGate ORCID

Fakultas Ekonomi Universitas Teuku Umar

 Jl. Alue Peunyareng, Gunong Kleng, Kec. Meureubo, Kabupaten Aceh Barat, Aceh, 23681

Zulfan Yusuf
Google Scholar ResearchGate ORCID

Fakultas Ekonomi Universitas Serambi Mekkah

Jalan Tengku Imum lueng Bata Desa Bathoh Kota Banda Aceh Prov. Aceh - Indonesia. 23249

Zahara
Google Scholar ResearchGate ORCID

 Program Studi Pendidikan Ekonomi Universitas Almuslim

Jalan Almuslim, Matangglumpangdua, Paya Cut, Kec. Peusangan, Kabupaten Bireuen, Aceh 24261

Mira Chairani
Google Scholar ResearchGate ORCID

 Program Studi Pendidikan Ekonomi Universitas Almuslim

Jalan Almuslim, Matangglumpangdua, Paya Cut, Kec. Peusangan, Kabupaten Bireuen, Aceh

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