PENGARUH PENDAPATAN ASLI DAERAH DAN DANA PERIMBANGAN TERHADAP INDEKS PEMBANGUNAN MANUSIA DENGAN BELANJA MODAL SEBAGAI VARIABEL INTERVENING

Abstract

This study aims to test in the impact of the source of the local goverment income which consists of the Local Own-source Revenue and the Fiscal balance toward the human development index through the capital expenditure allocation which is untilized for improving the service and the development of the infrastructure. The type of this study is quantitative which applies secondary data, that is the financial report of the local goverment which are audited by the financial audit board, and the statistic data form www.bps.go.id. The samples of this study include 38 regencies/cities of East Java in 2017-2019 with the multiple linear regression SPSS version 23. The result of this study shows that the local own-source revenue and the revenue sharing do not directly and indirectly impact to the human development index, the general allocation fund give directly and indirectly impact to the human development index. The special allocation fund does not give impact to the human development index, but it gives indirectly impact to the human development index through the capital expenditure.
Keyword : the local own-source revenue, balancing fund, the capital expenditure, the human development index