PENGARUH DANA ALOKASI UMUM, DANA ALOKASI KHUSUS, DAN DANA BAGI HASIL TERHADAP INDEKS PEMBANGUNAN MANUSIA PADA KAB./KOTA PROPINSI SUMATERA UTARA
ABSTRACT: The purpose
of this study
is to identify
and analyze whether
General Allocation Fund (DAU), Special Allocation
Fund (DAK) and
Profit Sharing Fund (DBH) influence simultaneously and
partially to Human Development Index (IPM).The
analytical method used
is multiple regressions
by doing classic assumption test
method prior to
gather the best
model research. These
variabel research such as
the General Allocation Fund,
Special Allocation Fund and Profit Sharing
Fund are independent
variables and Human
Development Index is dependent variable. Research sample is 25
district/city in North Sumatera Province. DAU,
DAK and DBH obtained from
www.djpkd.depkeu.go.id. The data of
Human Development Index obtained from Indonesia Statistics Centre
Institution. The results of this study concluded that the General Allocation
Fund, Special Allocation Fund and
Profit Sharing Fund
influence simultaneously to
the Human Development Index. The
result consistent with
research hypothesis. General Allocation Fund,
Special Allocation Fund
and Profit Sharing
Fund have no
effect partially to the
Human Development Index.
The result consistent
with research hypothesis.
Keywords: General Allocation
Fund, Special Allocation
Funds, Profit Sharing Fund, the Human Development Index
Penulis: RIVA UBAR HARAHAP
Kode Jurnal: jpakuntansidd110179
