Pengaruh Kinerja Keuangan Daerah terhadap Indeks Pembangunan Manusia, Tingkat Pengangguran Terbuka, dan Indeks Gini dengan Pertumbuhan Ekonomi Sebagai Variabel Intervening dan Opini Laporan Keuangan Pemerintah Daerah sebagai Variabel Moderating di Indonesia

Erwina, Wanda (2020) Pengaruh Kinerja Keuangan Daerah terhadap Indeks Pembangunan Manusia, Tingkat Pengangguran Terbuka, dan Indeks Gini dengan Pertumbuhan Ekonomi Sebagai Variabel Intervening dan Opini Laporan Keuangan Pemerintah Daerah sebagai Variabel Moderating di Indonesia. Jurnal thesis, STIE YKPN.

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Abstract

This study aims to determine the effect of regional financial performance on public welfare consisting of the index of human development, unemployment, and income inequality through economic growth as an intervening variable and audit opinion as a moderating variable. The study was conducted in 34 provinces in Indonesia during the 2016-2018 observation period using 102 purposive sampling methods. Hypothesis testing was using the Structural Equation Model from WarpPLS. The results showed that regional financial performance had a positive effect on economic growth, human development index, open unemployment rate, and income inequality. Audit opinions do not moderate the relationship between regional financial performance and economic growth. Economic growth has a negative effect on the human development index and the level of open unemployment, but has a positive effect on income inequality. Audit opinions cannot interfere with the relationship between regional financial performance with the human development index, open unemployment rates, and income inequality.

Item Type: Thesis (Jurnal)
Additional Information: Tesis dapat dibaca di Perpustakaan dengan call number ERW p 443/2020
Uncontrolled Keywords: regional financial performance, economic growth, audit opinion, human development index, unemployment, gini index
Divisions: Program Pasca Sarjana > Jurnal Tesis Magister Akuntansi
Depositing User: Pustakawan STIE YKPN
Date Deposited: 04 Sep 2020 03:23
Last Modified: 04 Sep 2020 03:23
URI: http://repository.stieykpn.ac.id/id/eprint/887

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