DANA ALOKASI KHUSUS DAN PENDAPATAN ASLI DAERAH TERHADAP INDEKS PEMBANGUNAN MANUSIA (Studi Empiris pada Pemerintah Provinsi se-Indonesia Tahun 2012-2014)
Abstract: The purpose of this
research is to examine the significant impact of Local Government Expenditure,
General Allocation Fund, Special Allocation Fund and Original Local Government
Revenue in Human Development Index at Province Governance in Indonesia. The
method of this research is purposive sampling with 33 province as a sample for
every year from 34 province at Indonesia
for 2012-2014 period. This research utilizies secondary data. The data
are taken from the website BPS Statistic Indonesia (www.bps.go.id). The data
which is analyzed in this research are collected through the realitation
revenue and expenditure of provincial government. The data which have already
collected are processed with classic assumption test before hypothesis test.
Hypothesis test in this research use multiple regression with t test, F test
and coefficient determination test. The result of this research show that
partially Local Government Expenditure and Original Local Government Revenue
have a positive significant impact to the Human Development Index. Whereas,
General Allocation Fund and Special Allocation Fund have a negative significant
impact to the Human Development Index. Local Government Expenditure, General
Allocation Fund, Special Allocation Fund and Original Local Government Revenue
have a positive significant impact to the Human Development Index
simultaneously.
Keywords: Local Government
Expenditure, General Allocation Fund, Special Allocation Fund, Original Local Government
Revenue, Human Development Index
Penulis: Hastu Sarkoro,
Zulfikar
Kode Jurnal: jpakuntansidd160741
