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DAFTAR ISI
LEMBAR JILID .............................................................................................. i
LEMBAR PENGESAHAN
LEMBAR PERNYATAAN
MOTTO
ABSTRACT ..................................................................................................... i
ABSTRAK ...................................................................................................... ii
KATA PENGANTAR ................................................................................... iii
DAFTAR ISI .................................................................................................. vii
DAFTAR TABEL .......................................................................................... xii
DAFTAR GAMBAR ...................................................................................... xv
BAB I PENDAHULUAN ............................................................................. 1
1.1 Latar
Belakang ..............................................................................
1
1.2 Rumusan
Masalah ................................................................................
15
1.3 Tujuan
Penelitian .............................................................................
15
1.4 Kegunaan
Penelitian .............................................................................
16
BAB II KAJIAN PUSTAKA, KERANGKA PEMIKIRAN,
HIPOTESIS
PENELITIAN ..............................................................................
17
viii
2.1 Kajian
Pustaka .................................................................................
17
2.1.1
..................................................................................
Transparansi .............................................................
17
2.1.1.1 Pengertian
Transparansi ...............................................
17
2.1.1.2 Prinsip Dasar
Transparansi ...............................................
19
2.1.1.3 Dimensi
Transparansi ...............................................
20
2.1.2
..................................................................................
Akuntabilitas ............................................................
22
2.1.2.1 Pengertian
Akuntabilitas ..............................................
22
2.1.2.2 Tujuan
Akuntabilitas ..............................................
24
2.1.2.3 Prinsip
Akuntabilitas ..............................................
24
ix
2.1.2.4 Jenis dan Tipe
Akuntabilitas ..............................................
25
2.1.3 Pengelolaan
Keuangan .................................................................
31
2.1.3.1 Pengertian Pengelolaan
(Manajemen) ..............................................
31
2.1.3.2 Fungsi-Fungsi
Manajemen ................................................
33
2.1.3.3 Pengertian Pengelolaan
Keuangan ...................................................
34
2.1.3.4 Manajemen Organisasi Partai
Politik .........................................................
36
2.1.4 Partai
Politik .............................................................................................
53
2.1.4.1 Pengertian Partai
Politik .........................................................
53
2.1.4.2 Tujuan dan Fungsi Partai
Politik .........................................................
54
2.1.4.3 Keuangan Partai
Politik .........................................................
57
x
2.1.4.4 Laporan Keuangan Partai
Politik .........................................................
60
2.1.4.5 Tata Kelola Partai
Politik .........................................................
63
2.1.4.6 Faktor-Faktor yang Mempengaruhi
Pengelolaan Keuangan Partai
Politik .........................................................
71
2.1.5 Penelitian
Terdahulu .............................................................................................
72
2.2 Kerangka
Pemikiran .............................................................................
73
2.2.1 Pengaruh Transparansi terhadap Pengelolaan
Keuangan Partai
Politik .......................................................................
74
2.2.2 Pengaruh Akuntabilitas terhadap Pengelolaan
Keuanga Partai
Politik .......................................................................
75
2.2.3 Pengaruh Transparansi dan Akuntabilitas terhadap
Pengelolaan Keuangan Partai
Politik .......................................................................
76
xi
BAB III METODE
PENELITIAN ..............................................................................
79
3.1 Metode
Penelitian .............................................................................
79
3.2 Unit
Penelitian .............................................................................
80
3.3 Instrumen
Penelitian .............................................................................
80
3.4 Definisi Operasionalisasi Variabel
Penelitian .............................................................................
82
3.4.1 Definisi Variabel
Penelitian ..................................................................
82
3.4.2 Operasionalisasi
Variabel ....................................................................
84
3.5 Populasi dan
Sampel .................................................................................
87
3.5.1 Populasi
Penelitian ..................................................................
87
3.5.2 Sampel
Penelitian ..................................................................
87
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3.5.3 Teknik
Sampling ..................................................................
89
3.6 Metode Analisis Data dan Uji
Hipotesis ..............................................................................
89
3.6.1 Sumber Data
Penelitian ..................................................................
89
3.6.2 Teknik Pengumpulan
Data ..........................................................................
90
3.6.3 Model
Penelitian ..................................................................
91
3.6.4 Metode Analisis
Data ..........................................................................
92
3.7 Pengujian Validitas dan
Reabilitas .............................................................................
96
3.7.1 Uji
Validitas ...................................................................
96
3.7.2 Uji Realibitas
..................................................................................
97
3.8 Uji Asumsi
Klasik ...................................................................................
98
xiii
3.8.1 Uji
Normalitas ................................................................
98
3.8.2 Uji
Autokorelasi .............................................................
99
3.8.3 Uji
Multikorelinieritas ....................................................
100
3.8.4 Uji
Heteroskedastisitas ...................................................
100
3.9 Analisis Korelasi dan
Regresi .................................................................................
101
3.9.1 Analisis Korelasi
Parsial ..................................................................................
101
3.9.2 Analisis Regresi Linier
Sederhana .............................................................................
102
3.9.3 Analisis Kolerasi
Berganda ..............................................................................
103
3.9.4 Analisis Regresi
Berganda ..................................................................
103
3.10 Rancangan Pengujian
Hipotesis ..............................................................................
104
xiv
3.10.1 Uji Parsial (t-
test) ......................................................................................
105
3.10.2 Uji Simultan (F-
test) ......................................................................................
106
3.10.3 Koefisien
Determinasi ..........................................................................
107
BAB IV HASIL PENELITIAN DAN
PEMBAHASAN ..........................................................................
109
4.1 Hasil
Penelitian .............................................................................
109
4.1.1 Gambaran
Umum ......................................................................
109
4.1.1.1 Sejarah Singkat Partai
Politik .........................................................
109
4.1.2 Analisis
Deskriptif .................................................................
143
4.1.2.1
...................................................................
Transparansi ...............................................
143
4.1.2.2
...................................................................
xv
Akuntabilitas ..............................................
146
4.1.2.3 Pengelolaan Keuangan Partai
Politik .........................................................
154
4.2 Pembahasan
Penelitian .............................................................................
159
4.2.1 Analisis Transparansi Pengelolaan Keuangan Partai
Politik Di perwakilan DPRD kota
Bandung ...................................................................
159
4.2.2 Analisis Akuntabilitas Pengelolaan Keuangan
Partai Politik di Perwakilan DPRD Kota
Bandung ...................................................................
161
4.2.3 Analisis Pengelolaan Keuangan Partai Politik di
Perwakilan DPRD Kota
Bandung ...................................................................
164
4.3 Hasil Uji Instrumen
Penelitian .............................................................................
167
4.3.1 Hasil Uji
Validitas ...................................................................
167
4.3.2 Hasil Uji
Reabilitas ..................................................................
170
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4.3.3 Pengujian Asumsi
Regresi .....................................................................
171
4.4 Pengaruh Transparansi terhadap Pengelolaan Keuangan
Partai
Politik ...................................................................................
175
4.4.1 Analisis Regresi Linier
Sederhana .................................................................
176
4.4.2 Analisis Korelasi
Pearson .....................................................................
177
4.4.3 Pengujian Hipotesis (Uji
t) ...............................................................................
177
4.4.4 Koefisien
Determinasi ..............................................................
179
4.5 Pengaruh Akuntabilitas Partai Politik Terhadap
Pengelolaan Keuangan Partai
Politik ...................................................................................
180
4.5.1 Analisis Regresi Linear
Sederhana .................................................................
180
4.5.2 Analisis Korelasi
Pearson .....................................................................
182
4.5.3 Pengujian Hipotesis (Uji
t) ...............................................................................
xvii
..................................................................................
182 ............................................................................
4.5.4 Koefisien
Determinasi ..............................................................
184
4.6 Pengaruh Transparansi dan Akuntabilitas Terhadap
Pengelolaan Keuangan Partai
Politik ...................................................................................
185
4.6.1 Analisis Regresi
Berganda ..................................................................
185
4.6.2 Koefisien Korelasi Ganda
(R) ............................................................................
187
4.6.3 Pengujian Hipotesis dengan Uji
F ...............................................................................
187
4.6.4 Koefisien Determinansi
(R2) ...........................................................................
189
BAB V KESIMPULAN DAN
SARAN .........................................................................................
191
5.1
.............................................................................................
Kesimpulan ..........................................................................
191
5.2
.............................................................................................
xviii
Saran ....................................................................................
193
DAFTAR PUSTAKA
.............................................................................................
196
LAMPIRAN
xix
DAFTAR TABEL
Tabel 1.1 Perbandingan Dana Kampanye Pemilu 2009 dengan Pemilu 2014 .. 11
Tabel 2.1 Pengaturan Sumber Keuangan Partai Politik dalam Empat
Undang-Undang ............................................................................ 58
Tabel 2.2 Penelitian Terdahulu ..................................................................... 72
Tabel 3.1 Operasionalisasi Variabel Transparansi Partai Politik .................. 84
Tabel 3.2 Operasionalisasi Variabel Akuntabilitas Partai Politik ................. 85
Tabel 3.3 Operasionalisasi Variabel Pengelolaan Keuangan Parpol ............ 86
Tabel 3.4 Populasi Penelitian ........................................................................ 87
Tabel 3.5 Bobot dan Kategori Pengukuran Data ........................................... 93
Tabel 3.6 Kriteria Variabel Transparansi Partai Politik ................................ 95
Tabel 3.7 Kriteria Variabel Akuntabilitas Partai Politik ............................... 95
Tabel 3.8 Kriteria Variabel Pengelolaan Keuangan Partai Politik ................ 96
Table 3.9 Pedoman untuk Memberikan Interpretasi Koefisien Korelasi ...... 102
Tabel 4.1 Tanggapan Responden Mengenai Prinsip Transparansi ............... 143
Tabel 4.2 Tanggapan Responden Mengenai Indikator Informatif dalam
Unsur Transparansi ....................................................................... 144
Tabel 4.3 Tanggapan Responden Mengenai Indikator Pengungkapan dalam
Unsur Transparansi ...................................................................... 145
Tabel 4.4 Tanggapan Responden Mengenai Indikator Prinsip akuntabilitas 147
Tabel 4.5 Tanggapan Responden Mengenai Indikator Tipe Akuntabilitas ... 148
Tabel 4.6 Tanggapan Responden Mengenai Indikator Akuntabilitas Hukum
dan Kejujuran ................................................................................ 149
Tabel 4.7 Tanggapan Responden Mengenai Indikator Akuntabilitas
Manajerial...................................................................................... 150
Tabel 4.8 Tanggapan Responden Mengenai Indikator Akuntabilitas
Program ......................................................................................... 151
Tabel 4.9 Tanggapan Responden Mengenai Indikator Akuntabilitas
Kebijakan ...................................................................................... 152
Tabel 4.10 Tanggapan Responden Mengenai Indikator Akuntabilitas
xx
Finansial ....................................................................................... 153
Tabel 4.11 Tanggapan Responden Mengenai Dimensi Pendapatan ............... 155
Tabel 4.12 Tanggapan Responden Mengenai Dimensi Belanja...................... 156
Tabel 4.13 Tanggapan Responden Mengenai Dimensi Laporan keuangan .... 157
Tabel 4.14 Tanggapan Responden Mengenai Dimensi Pelanggaran dan
Penerapan Sanksi........................................................................... 158
Tabel 4.15 Pedoman Kategorisasi Transparansi ............................................. 159
Tabel 4.16 Tabulasi Total Skor Jawaban Responden Mengenai
Transparansi .................................................................................. 159
Tabel 4.17 Rata - Rata (Mean) secara Keseluruhan Mengenai Variabel
Transparansi .................................................................................. 161
Tabel 4.18 Pedoman Kategorisasi Akuntabilitas ............................................ 162
Tabel 4.19 Tabulasi Total Skor Jawaban Responden Mengenai
Akuntabilitas ................................................................................. 162
Tabel 4.20 Rata - Rata (Mean) secara Keseluruhan Mengenai Variabel
Akuntabilitas ................................................................................. 163
Tabel 4.21 Pedoman Kategorisasi Pengelolaan Keuangan Partai Politik ...... 164
Tabel 4.22 Tabulasi Total Skor Jawaban Responden Mengenai
Pengelolaan Keuangan Partai Politik ............................................ 165
Tabel 4.23 Rata - Rata (Mean) secara Keseluruhan Mengenai
Variabel Pengelolaan Keuangan Partai Politik ............................ 166
Tabel 4.24 Hasil Perhitungan Validitas Transparansi ..................................... 167
Tabel 4.25 Hasil Perhitungan Validitas Akuntabilitas .................................... 168
Tabel 4.26 Hasil Perhitungan Validitas Pengelolaan Keuangan Partai Politik 169
Tabel 4.27 Hasil Pengujian Reliabilitas X1 ............................................................................... 170
Tabel 4.28 Hasil Pengujian Reliabilitas X2 ............................................................................... 170
Tabel 4.29 Hasil Pengujian Reliabilitas Y ...................................................... 171
Tabel 4.30 Hasil Uji Normalitas ..................................................................... 172
Tabel 4.31 Hasil Uji Multikolinearitas ............................................................ 173
Tabel 4.32 Hasil Uji Heteroskedastisitas ........................................................ 174
Tabel 4.33 Koefisien Regresi Transparansi terhadap Pengelolaan Keuangan
xxi
Partai Politik ................................................................................ 176
Tabel 4.34 Korelasi Transparansi dengan Pengelolaan Keuangan Partai
Politik ............................................................................................ 177
Tabel 4.35 Uji t Transparansi (X1) .................................................................. 178
Tabel 4.36 Koefisien Determinasi Transparansi terhadap Pengelolaan
Keuangan Partai Politik ................................................................ 180
Tabel 4.37 Koefisien Regresi Akuntabilitas terhadap Pengelolaan Keuangan
Partai Politik ................................................................................. 181
Tabel 4.38 Hasil Korelasi Akuntabilitas dengan Pengelolaan Keuangan
Partai Politik .................................................................................. 182
Tabel 4.39 Uji t Akuntabilitas Partai Politik (X2) ........................................... 183
Tabel 4.40 Koefisien Determinasi Akuntabilitas terhadap Pengelolaan
Keuangan Partai Politik ................................................................. 185
Tabel 4.41 Hasil Regresi Linier Berganda ..................................................... 186
Tabel 4.42 Korelasi Ganda .............................................................................. 187
Tabel 4.43 Hasil ANOVA (Uji F) ................................................................... 188
Tabel 4.44 Koefisien Determinasi ................................................................... 189
xxii
DAFTAR GAMBAR
Gambar 2.1 Paradigma Penelitian ................................................................. 78
Gambar 3.1 Model Penelitian ........................................................................ 91
Gambar 4.1 Grafik Uji Normalitas ................................................................ 172
Gambar 4.2 Grafik Uji Heterokedastisitas ..................................................... 175
Gambar 4.3 Daerah Penerimaan dan Penolakan Hipotesis uji t X1 ............... 179
Gambar 4.4 Daerah Penerimaan dan Penolakan Hipotesis uji t X2 ............... 184
Gambar 4.5 Daerah Penerimaan penolakan uji F........................................... 188
