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

Savelia, Cindyana Elly (2020) PERAN BELANJA KESEHATAN DAN BELANJA PERLINDUNGAN SOSIAL SEBAGAI VARIABEL MODERASI TERHADAP HUBUNGAN RUANG FISKAL DENGAN INDEKS PEMBANGUNAN MANUSIA (IPM) (Studi Empiris pada 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. 297-308. ISBN 978-602-51174-9-7

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Abstract

This study aims to determine the effect of fiscal space on the Human Development Index (HDI) with health spending and social protection spending as a moderating variable in Regencies / Cities in Indonesia in Fiscal Year 2018. The population in this study are all regencies / cities in Indonesia, amounting to 503 regencies / cities. The sampling method in this study uses purposive sampling, namely the Regency / City criteria that provide complete financial and statistical information. Based on these criteria a sample of 496 districts / cities was obtained. 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) of the Ministry of Finance and the Indonesian Central Statistics Agency (CSA) to find out data on finance and HDI in Indonesia in 2018. The analysis used in this study is multiple linear regression analysis and Moderating Research Analysis (MRA) which is processed using the Statistical Package for Social Science (SPSS) version 20. The results of this study indicate that fiscal space significantly influences the HDI and health expenditure can significantly positively moderate the relationship between fiscal space and HDI, while social protection spending and health spending expenditure negatively influences the relationship between fiscal space and HDI. Keywords: fiscal space, HDI, health spending, social protection spending.

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 04:54
Last Modified: 05 Feb 2020 02:09
URI: http://eprint.stieww.ac.id/id/eprint/1111

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