Pengaruh Dana Alokasi Khusus, Dana Bagi Hasil, dan Pendapatan Asli Daerah terhadap Indeks Pembangunan Manusia dengan Belanja Modal sebagai Variabel Intervening

Felasari, Lailisni (2017) Pengaruh Dana Alokasi Khusus, Dana Bagi Hasil, dan Pendapatan Asli Daerah terhadap Indeks Pembangunan Manusia dengan Belanja Modal sebagai Variabel Intervening. Other thesis, Universitas Sebelas Maret.

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    Abstract

    This study aimed to determine the effect of Special Allocation Fund (DAK), Revenue Sharing Fund (DBH), and Local Own-source Revenue (PAD) on the human quality development with capital expenditure as intervening variabel. Secondary data of those variables were collected from from District/Cities in Sumatera Island for 2015 using cross sectional method. Hypothesis test in this research used a multiple regression analysis and path analysis to test the effect of intervening variabel. The result of the statistical test indicated that Special Allocation Fund (DAK) had negatively and significant effect on human quality development. Revenue Sharing Fund (DBH) had negatively and not significant so Revenue Sharing Fund (DBH) not effect to human quality development. Local Own-source Revenue (PAD) had positive and significant effect on human quality development. Special Allocation Fund (DAK) had negatively and not significant to capital expenditure. Revenue Sharing Fund (DBH), and Local Own-source Revenue (PAD) had positive and significant to capital expenditure. Capital expenditure just able to intervention the effect of DAK on IPM, and capital expenditures not yet able to intervention the effect of DBH and PAD on IPM.

    Item Type: Thesis (Other)
    Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
    Divisions: Fakultas Ekonomi
    Fakultas Ekonomi > Akuntansi
    Depositing User: Retno Andriani
    Date Deposited: 29 Aug 2017 06:46
    Last Modified: 29 Aug 2017 06:46
    URI: https://eprints.uns.ac.id/id/eprint/34260

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