Pengaruh Dana Otonomi Khusus, Pendapatan Asli Daerah, dan Dana Perimbangan terhadap Indeks Pembangunan Manusia dengan Belanja Modal sebagai Variabel Pemediasi

Turot, Margaretha (2017) Pengaruh Dana Otonomi Khusus, Pendapatan Asli Daerah, dan Dana Perimbangan terhadap Indeks Pembangunan Manusia dengan Belanja Modal sebagai Variabel Pemediasi. Jurnal thesis, STIE YKPN.

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Abstract

This study aims to determine the effect of the special autonomy fund, regional income and fund balance on human development index by capital expenditure as a intervening variable in the districts / cities in West Papua province. The source of data used in this study was secondary data from APBD, which contains data on the realization of the special autonomy fund, regional income, fund balance and the capital expenditure budget, and the data of human development index obtained from BPS West Papua province during 2010 to the 2014. The data analysis technique used is Partial Least Square (PLS). The results showed that the special autonomy fund gives the positive and significant effect to capital expenditure, the regional income gives the positive and significant effect to capital expenditure, the balance fund gives the positive and significant effect to capital expenditure, the special autonomy fund gives the positive and significant effect to human development index, the regional income gives the positive and significant effect to human development index, the balance funds gives the negative and not significant effect to human development index, capital expenditure gives the negative and significant effect to human development index, capital expenditures mediate partial influence of special autonomy fund to human development index, capital expenditure mediate partial influence regional income to development index human, and capital expenditure perfect mediate effect of balance fund to human development index.

Item Type: Thesis (Jurnal)
Additional Information: Tesis dapat dibaca di Perpustakaan dengan call number TUR p 336/2017
Uncontrolled Keywords: special autonomy fund, regional income, fund balance, capital expenditure, human development index
Divisions: Program Pasca Sarjana > Jurnal Tesis Magister Akuntansi
Depositing User: Pustakawan STIE YKPN
Date Deposited: 08 Jul 2019 03:36
Last Modified: 08 Jul 2019 03:36
URI: http://repository.stieykpn.ac.id/id/eprint/245

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