PERAN BELANJA PENDIDIKAN DAN BELANJA PERLINDUNGAN SOSIAL SEBAGAI VARIABEL MODERATING TERHADAP HUBUNGAN RUANG FISKAL DENGAN INDEKS PEMBANGUNAN MANUSIA (IPM) (Studi Empiris di Seluruh Kabupaten/Kota di Indonesia Tahun 2018)

Hidarini, Rolanda Aisha and Bawono, Andy Dwi Bayu (2020) PERAN BELANJA PENDIDIKAN DAN BELANJA PERLINDUNGAN SOSIAL SEBAGAI VARIABEL MODERATING TERHADAP HUBUNGAN RUANG FISKAL DENGAN INDEKS PEMBANGUNAN MANUSIA (IPM) (Studi Empiris di Seluruh Kabupaten/Kota di Indonesia Tahun 2018). In: Seminar Nasional dan Call For Paper 2020 : “Paradigma Pengembangan Ekonomi Kreatif di Era 4.0”. STIE Widya Wiwaha, Yogyakarta, pp. 285-296. ISBN 978-602-51174-9-7

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Abstract

This research aims to determine the influence of local government fiscal space on the Human Development Index (HDI) by using education and social protection expenditures as moderating variables. Similar studies focusing on fiscal space variables are still limited, as there are not many researches focusing on this field, especially in the literature in Indonesia. The population of this research was 503 districts/cities in Indonesia. The data in this research are acquired by using purposive sampling method, and the criteria of the research are the districts/cities that provide complete and timely financial and statistical information based on the APBD’s realization report in the fiscal year 2018. Based on the above criterias, sample from 493 districts/cities were obtained for data analysis. The data used in this study are secondary data with the documentation method obtained through publication from the website of the Directorate General of Fiscal Balance (DJPK) Ministry of Finance and the Indonesian Central Statistics Agency (BPS) to find out data on finance and HDI in Indonesia in 2018. The results of this study shows that fiscal space significantly influence HDI, and education expenditures has positively significant influence the relationship between fiscal space and HDI. However, social protection expenditures has negatively influence the relationship between fiscal space and HDI. Keywords: Local Governmnet Fiscal Space, Human Development, Education and Social Protection Expenditures

Item Type: Book Section
Subjects: A. Akuntansi > Perpajakan dan Akuntansi Sektor Publik
Divisions: S1 Akuntansi
Depositing User: Library STIE Widya Wiwaha
Date Deposited: 27 Jan 2020 04:53
Last Modified: 05 Feb 2020 02:09
URI: http://eprint.stieww.ac.id/id/eprint/1110

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