Hubungan anggaran belanja pendidikan pemerintah daerah dan tingkat kelulusan pendidikan dasar :: Studi pada Pemerintah Daerah Istimewa Yogyakarta

YULIANA, Elsa Sari, Prof. Dr. Abdul Halim, MBA

2009 | Tesis | S2 Akuntansi

Penelitian ini bertujuan untuk memberikan bukti empiris mengenai hubungan antara anggaran belanja pendidikan pemerintah daerah dan tingkat kelulusan pendidikan dasar. Hipotesis dalam penelitian ini adalah, (1) anggaran belanja pendidikan berhubungan dengan tingkat kelulusan sekolah dasar, (2) anggaran belanja pendidikan berhubungan dengan tingkat kelulusan sekolah lanjutan tingkat pertama, (3) anggaran belanja pendidikan berpengaruh terhadap tingkat kelulusan sekolah dasar, dan (4) anggaran belanja pendidikan berpengaruh terhadap tingkat kelulusan sekolah lanjutan tingkat pertama. Pengujian hipotesis menggunakan data sekunder yang diperoleh langsung dari Dinas Pendidikan Kota/Kabupaten dan Laporan BPKD serta BPS, dilakukan dengan dua tahap analisis yaitu korelasi dan regresi. Analisis regresi dilakukan setelah secara statistik dinyatakan terdapat korelasi antar variabel anggaran belanja pendidikan dan tingkat kelulusan pendidikan dasar. Kemudian analisis dilakukan dengan alat analisis Eviews dengan pertimbangan data yang digunakan adalah data panel, yaitu pada kota/kabupaten di Propinsi DIY dengan tahun amatan 2001 hingga 2007. Hasil analisis korelasi menunjukkan bahwa antara anggaran belanja pendidikan dan kinerja pendidikan SD terdapat tidak terdapat korelasi berbeda dengan antara anggaran belanja pendidikan dan kinerja pendidikan SLTP terdapat korelasi. Berdasarkan analisis korelasi inilah penelitian ini dikembangkan untuk melihat lebih lanjut pengaruh anggaran belanja pendidikan terhadap kinerja pendidikan dasar yang mana menghasilkan dukungan secara empiris atas pengaruh anggaran belanja pendidikan terhadap kinerja pendidikan SLTP.

This research intends to distribute offers of empirical evidence regarding the relationship between the education expenditure budget of local government and the graduation level of primary education. There are four Hypotheses in this research. First, education expenditure budget is in relation to the primary education graduation level. Second, education expenditure budget is in relation to the performance of first grade school graduation level. Third, education expenditure budget is in relation to the primary education graduation level. Fourth, education expenditure budget is in relation to the performance of first intermediate school graduation level. The hypothesis test is using secondary data that directly gained from the Education Department of Municipal/Regency and the BPKD Statements and from BPS, conducted by two stages of analysis that are correlation and regression. Regression analysis that conducted statistically addressed that there is an intervariable correlation between education expenditure budget and graduation level of primary education variables. The analysis carried out by the instrument analysis of Eviews Software Program with a consideration by which the data use in this research is data panel, which is municipal/regency of Yogyakarta Province with observation year of 2001 to 2007. The result of correlation analysis shows that there is no correlation between education expenditure budget and first grade school graduation level, different with the result of correlation analysis for the second hypotheses. It shows there is correlation in between the education expenditure budget and intermediate school graduation level. Based on these results of correlation analysis, this research developed further see on the effect of education expenditure budget toward intermediate education graduation level by means of carrying out supports empirically on the effect of education expenditure budget to intermediate school graduation level.

Kata Kunci : Anggaran belanja pendidikan,Tingkat kelulusan pendidikan dasar, education expenditure budget, graduation level of primary education