Pengaruh Pendapatan Daerah terhadap Indeks Pembangunan Manusia, Tingkat Pengangguran Terbuka, Proporsi Penduduk Miskin, dan Indeks Gini dengan Belanja Modal dan Pertumbuhan Ekonomi sebagai Variabel Intervening dan Opini Laporan Keuangan Pemerintah Daerah Sebagai Variabel Moderasi

Wulandari, Larasati Karina (2019) Pengaruh Pendapatan Daerah terhadap Indeks Pembangunan Manusia, Tingkat Pengangguran Terbuka, Proporsi Penduduk Miskin, dan Indeks Gini dengan Belanja Modal dan Pertumbuhan Ekonomi sebagai Variabel Intervening dan Opini Laporan Keuangan Pemerintah Daerah Sebagai Variabel Moderasi. Jurnal thesis, STIE YKPN.

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Abstract

Fiscal decentralization and regional autonomy are the authority granted by the central government to regional governments to independently explore and manage income and expenditure in economic development. The purpose of fiscal decentralization is to increase national allocations, reduce disparities between regions, and provide services to the community, and improve the social welfare of the Indonesian people. As a form of accountability in carrying out government activities, local governments are required to prepare financial reports in the form of APBD realization that is audited by BPK. Audit opinion given by BPK shows the quality of government. This study aims to determine the effect of regional income on social welfare consisting of human development index, unemployment, poverty, and income inequality through capital expenditure and economic growth as an intervening variable and audit opinion as a moderating variable. The study was conducted in 34 provinces in Indonesia during the 2015-2017 observation period using purposive sampling method obtained 102 data samples. Hypothesis testing is done using Structural Equation Model from WarpPLS. The results showed that regional income had a positive effect on capital expenditure, audit opinion was able to moderate the relationship of regional income with capital expenditure, economic growth had a positive effect on poverty and income inequality, but had a negatif effect on the human development index and unemployment.

Item Type: Thesis (Jurnal)
Additional Information: Tesis dapat dibaca di Perpustakaan dengan call number WUL p 427/2019
Uncontrolled Keywords: regional income, capital expenditure, opinion audit, economic growth, HDI, unemployment, poverty, and income inequality
Divisions: Program Pasca Sarjana > Jurnal Tesis Magister Akuntansi
Depositing User: Pustakawan STIE YKPN
Date Deposited: 22 Oct 2019 03:49
Last Modified: 22 Oct 2019 03:49
URI: http://repository.stieykpn.ac.id/id/eprint/715

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