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PENGARUH KINERJA KEUANGAN DAERAH TERHADAP INDEKS PEMBANGUNAN MANUSIA

Amidda Rakhman, Najah (2023) PENGARUH KINERJA KEUANGAN DAERAH TERHADAP INDEKS PEMBANGUNAN MANUSIA. S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.

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Abstract

This study aims to determine the effect of regional financial performance as measured by the ratio of fiscal decentralization, the ratio of regional dependence, the ratio of regional financial independence, the ratio of PAD effectiveness and the ratio of regional financial efficiency to the Human Development Index (HDI). The data used in this research is secondary data that comes from the Central Statistics Agency (BPS) and the Directorate General of Fiscal Balance of the Ministry of Finance. Panel data analysis method with the FEM (Fixed Effect Model). Based on the results of the F statistical test (simultaneous test) shows that regional fiancial performance as measured by the ratio of fiscal decentralization, the ratio of regional dependence, the ratio of regional financial independence, the ratio of PAD effectiveness and the ratio of regional financial efficiency simultaneously has a significant effect of the Human Development Index (HDI). Then based on the t-test (parsial test) shows that financial performance as measured by the ratio of fiscal decentralization has a negatif and significant effect on the Human Development Index (HDI), the ratio of regional financial independence and the ratio of regional financial efficiency has a positive effect on the Human Development Index (HDI),the ratio of regional dependence and the PAD effectivenes ratio have on effect on the Human Development Index (HDI), Keywords: Fiscal Decentralization Ratio, Regional Dependence Ratio, Regional Financial Independen Ratio, PAD Effectiveness Ratio, Regional Financial Efficiency Ratio, Human Development Index (HDI), Panel Data

Item Type: Thesis (S1)
Contributors:
ContributionContributorsNIP/NIM
Thesis advisorSutjipto, Hady197011052008121002
Thesis advisorDesmawan, Deris198612132019031008
Additional Information: Penelitian ini bertujuan untuk menganalisis pengaruh kinerja keuangan daerah yang diukur dengan rasio desentralisasi fiskal, rasio ketergantungan daerah, rasio kemandirian keuangan daerah, rasio efektivitas PAD dan rasio efisiensi keuangan daerah terhadap Indeks Pembangunan Manusia (IPM). Data yang digunakan dalam penelitian ini adalah data sekunder yang berasal dari Badan Pusat Statistika dan Direktorat Jenderal Perimbangan Keuangan Kemenkeu. Metode analisis data panel dengan model FEM (Fixed Effect Model). Berdasarkan hasil uji statistik F (uji simultan) menunjukkan bahwa kinerja keuangan daerah yang diukur dengan rasio desentralisasi fiskal, rasio ketergantungan daerah, rasio kemandirian keuangan daerah, rasio efektivitas PAD dan rasio efisiensi keuangan daerah secara simultan berpengaruh signifikan terhadap Indeks Pembangunan Manusia (IPM). Kemudian berdasarkan uji t (uji parsial) menunjukkan bahwa kinerja keuangan daerah yang diukur dengan rasio desentralisasi fiskal berpengaruh negatif dan signifikan terhadap Indeks Pembangunan Manusia (IPM), rasio kemandirian keuangan daerah dan rasio efisiensi keuangan daerah berpengaruh positif terhadap Indeks Pembangunan Manusia (IPM), rasio ketergantungan daerah dan rasio efektivitas PAD tidak berpengaruh terhadap Indeks Pembangunan Manusia (IPM). Kata kunci: Rasio Desentralisasi Fiskal, Rasio Ketergantungan Daerah, Rasio Kemandirian Keuangan Daerah, Rasio Efektivitas PAD, Rasio Efisiensi Keuangan Daerah, Indeks Pembangunan Manusia (IPM), Data Panel
Subjects: H Social Sciences > H Social Sciences (General)
H Social Sciences > HB Economic Theory
Divisions: 05-Fakultas Ekonomi dan Bisnis
05-Fakultas Ekonomi dan Bisnis > 60201-Program Sarjana Ilmu Ekonomi Pembangunan
Depositing User: NAJAH AMIDDA RAKHMAN
Date Deposited: 26 Jun 2023 16:13
Last Modified: 26 Jun 2023 16:13
URI: http://eprints.untirta.ac.id/id/eprint/25603

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