Pengaruh DAU, Dana Otonomi Khusus, dan SiLPA terhadap Kualitas Pembangunan Manusia dengan Belanja Modal sebagai Variabel Intervening (Studi pada Pemerintah Kabupaten/Kota di Pulau Papua Tahun 2015)

Kamesjwara, Arinta (2017) Pengaruh DAU, Dana Otonomi Khusus, dan SiLPA terhadap Kualitas Pembangunan Manusia dengan Belanja Modal sebagai Variabel Intervening (Studi pada Pemerintah Kabupaten/Kota di Pulau Papua Tahun 2015). Other thesis, Universitas Sebelas Maret.

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    Abstract

    EFFECT OF DAU, SPECIAL AUTONOMY FUND, AND SiLPA ON THE QUALITY OF HUMAN DEVELOPMENT WITH CAPITAL EXPENDITURES AS INTERVENING VARIABLE (Study in the District/Cities Government at Papua Island for 2015) ARINTA KAMESJWARA F0313014 This study aimed to determine the effect of General Allocation Fund (DAU), Special Autonomy Fund (DOK), and Excess Fund Balance Budget Calculation (SiLPA) on the quality of human development with capital expenditure as an intervening variable. This study used secondary data obtained DJPK Kemenkeu and BPS for 2015 by using cross sectional method. Data were analyzed using descriptive statistics, classical assumption test, linear regression, and Sobel test. The result of the statistical test in this study indicated that the General Allocation Fund (DAU) has no significant effect on the quality of human development. Special Autonomy Fund (DOK) has no significant effect on the quality of human development. Excess Fund Balance Budget Calculation (SiLPA) has no significant effect on the quality of human development. DAU, DOK, and SiLPA have simultaneous effect on capital expenditure. Capital expenditure was able to intervention simultaneously the effect of DAU, DOK, and SiLPA on the quality of human development. Keyword: General Allocation Fund (DAU), Special Autonomy Fund (DOK), Excess Fund Balance Budget Calculation (SiLPA), capital expenditures, the quality of human development

    Item Type: Thesis (Other)
    Subjects: A General Works > AI Indexes (General)
    Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
    Depositing User: Faricha Rizqi
    Date Deposited: 28 Oct 2017 08:42
    Last Modified: 28 Oct 2017 08:42
    URI: https://eprints.uns.ac.id/id/eprint/35778

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