JOURNAL ARTICLE

Pengaruh PAD, DAU, DAK, Dan DBH Terhadap Indeks Pembangunan Manusia (IPM)

Verra Rosyallia Widia Sofyan

Year: 2023 Journal:   JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol: 9 (1)Pages: 221-227

Abstract

This study aims determine and analyze the effect of regional original income, general allocation funds, special allocation funds, and result share funds on human development index (HDI). The companies as for the samples, regencies and cities in West Java Province have budget realization reports every year for the 2014-2020 period and meet the requirements to be a sample of 23 consisting of regencies and 8 cities in West Java Province. The analytical method used is panel data regression. The sampling technique was carried out by purposive sampling method. The results of the study show that simultaneously local revenue, general allocation funds, special allocation fund and profit sharing funds have a significant effect on the human development index. While partially local revenue ha significant effect on the human development index, general allocation funds have significant effect on the human development index, special allocation funds have a significant effect on the human development index and profit sharing fund have a negative effect on the human development index. Key words: PAD,DAU,DAK,DBH

Keywords:
Nonprobability sampling Profit sharing Human Development Index Revenue Index (typography) Business Profit (economics) Revenue sharing Panel data Finance Human development (humanity) Economics Statistics Economic growth Computer science Mathematics

Metrics

1
Cited By
0.62
FWCI (Field Weighted Citation Impact)
6
Refs
0.81
Citation Normalized Percentile
Is in top 1%
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Citation History

Topics

Economic Growth and Fiscal Policies
Social Sciences →  Economics, Econometrics and Finance →  Economics and Econometrics
Financial Analysis and Corporate Governance
Social Sciences →  Business, Management and Accounting →  Accounting
Local Governance and Development
Social Sciences →  Social Sciences →  Geography, Planning and Development

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