Arief, Muhammad Khaidir (2024) PENGARUH TARIF, KEBERADAAN SATUAN PENGAWAS INTERN (SPI), DAN JUMLAH PELANGGAN TERHADAP KINERJA PERUSAHAAN DAERAH AIR MINUM (PDAM) DI INDONESIA. Skripsi thesis, Politeknik Keuangan Negara STAN.
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Abstract
Based on data from the Ministry of Public Works and Public Housing (PUPR), the performance trend of Regional Drinking Water Companies (PDAM) in Indonesia during the financial year of 2019 to 2022 experienced a stagnant condition. Majority of PDAMs did not show any improvement in performance as indicated by experiencing losses and projected to experience bankruptcy if not managed well. This research aims to examine the influence of tariffs, the existence of an Internal Supervisory Unit (SPI), and the number of customers on the performance of PDAMs in Indonesia with company size as a control variable. In this research, the type of data used is secondary data and is prepared using quantitative research methods using panel data. This research used a sample of 385 PDAMs with a total research period of four years so that the total sample in this research was 1.540 samples. The results of the research conducted explain that tariffs have a negative and significant relationship to PDAM performance, while the existence of SPI and the number of customers have a positive and significant relationship to PDAM performance. This research shows that PDAMs need to review the tariffs that have been set, reduce water loss levels, form SPIs, increase the number of customers, and inventory and reclassify customers to improve company performance. Berdasarkan data Kementerian Pekerjaan Umum dan Perumahan Rakyat (PUPR), tren kinerja Perusahaan Daerah Air Minum (PDAM) di Indonesia selama tahun buku 2019 sampai dengan 2022 mengalami kondisi stagnan. Sebagian besar PDAM tidak menunjukkan adanya peningkatan kinerja yang ditunjukkan dengan mengalami kerugian dan diproyeksikan akan mengalami kebangkrutan apabila tidak dikelola dengan baik. Penelitian ini bertujuan untuk menguji pengaruh dari tarif, keberadaan Satuan Pengawas Intern (SPI), dan jumlah pelanggan terhadap kinerja PDAM di Indonesia dengan ukuran perusahaan sebagai variabel kontrol. Dalam penelitian ini, jenis data yang digunakan adalah data sekunder dan disusun dengan metode penelitian kuantitatif dengan menggunakan data panel. Penelitian ini menggunakan sampel sebanyak 385 PDAM dengan jumlah periode penelitian selama empat tahun sehingga total sampel dalam penelitian ini adalah sebesar 1.540 sampel. Hasil penelitian yang dilakukan menjelaskan bahwa tarif memiliki hubungan negatif dan signifikan terhadap kinerja PDAM, sedangkan keberadaan SPI dan jumlah pelanggan memiliki hubungan positif dan signifikan terhadap kinerja PDAM. Penelitian ini menunjukkan bahwa PDAM perlu untuk mengkaji ulang tarif yang telah ditetapkan, menekan tingkat kehilangan air, membentuk SPI, meningkatkan jumlah pelanggan, dan inventarisasi dan reklasifikasi pelanggan untuk meningkatkan kinerja perusahaan.
| Item Type: | Thesis (Skripsi) |
|---|---|
| Uncontrolled Keywords: | tariff, Internal Control Unit, number of customers, performance tarif, Satuan Pengawas Intern, jumlah pelanggan, kinerja |
| Subjects: | PKN STAN Subject Area > Audit |
| Divisions: | 62303 Diploma IV Akuntansi Sektor Publik |
| Depositing User: | Perpustakaan PKN STAN |
| Date Deposited: | 01 Dec 2025 03:50 |
| Last Modified: | 01 Dec 2025 03:50 |
| URI: | http://eprints.pknstan.ac.id/id/eprint/3021 |
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