Image of Pengaruh Pendapatan Asli Daerah, Dana Alokasi Umum, Dana Alokasi Khusus Dan Dana Bagi Hasil Terhadap Indeks Pembangunan Manusia Dengan Alokasi Belanja Modal Sebagai Variabel Intervening (Studi Empiris Pada Pemerintah Kabupaten Dan Kota Di Provinsi Riau Periode 2011-2015)
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Pengaruh Pendapatan Asli Daerah, Dana Alokasi Umum, Dana Alokasi Khusus Dan Dana Bagi Hasil Terhadap Indeks Pembangunan Manusia Dengan Alokasi Belanja Modal Sebagai Variabel Intervening (Studi Empiris Pada Pemerintah Kabupaten Dan Kota Di Provinsi Riau Periode 2011-2015)

This study aimed to examine the affect of local revenue, general allocation fund, special allocation fund and profit sharing fund to human development index with capital expenditure as intervening variable. The population of study is budget realization report of revenue and expenditure regional in Riau province from 2011-2015 and table of human development index from 2011-2015. The method of this study used purposive sampling and obtain each 50 data as a sample. The sample’s criterias of this study are publishing budget realization report annually from 2011-2015 and having human development index data from 2011-2015. Methods of Analysis is conducted with path analysis using SPSS (Statistical Product and Service Solutions)Version 21.
Test results that have been done. The partial regression test I (t test I) shows that Local Revenue affects the Capital Expenditure Allocation with P 0,05 (P =, 815). The Special Allocation Fund has no effect on the Capital Expenditure Allocation with P> 0.05 (P = 313). Profit Sharing Fund affect the Capital Expenditure Allocation by P 0.05 (P = .09). The results of this study also indicate that Local Revenue does not indirectly affect the Human Development Index through the Capital Expenditure Allocation by beta coefficient standard (, 921) + (-, 079) = (, 084). The General Allocation Fund does not indirectly affect the Human Development Index through the Capital Expenditure Allocation with the standard beta coefficients (,182) + (-,005) = (,176). The Special Allocation Fund indirectly affects the Human Development Index through the Capital Expenditure Allocation with the standard beta coefficients (-,134) + (-,019) = (-,153). Profit Sharing Fund does not indirectly affect the Human Development Index through the Capital Expenditure Allocation by the standard of beta coefficients (.070) + (-,117) = (-,047). The coefficient of determination in this research is 75.3%. Five of these variables
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affect the dependent variable is 75.3%, while 24.7% is influenced by other variables that are not discussed in this study.
Keyword : local revenue, general allocation fund, special allocation fund, profit sharing fund, capital expenditure and human development index

Ketersediaan
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Perpustakaan Universitas Riau 02 03. 117 (0358)
02 03. 117 (0358)
Tersedia
Informasi Detail
Judul Seri
-
No. Panggil
02 03. 117 (0358)
Penerbit
Pekanbaru : Universitas Riau – Fakultas Ekonomi Dan Bisnis – Akuntansi.,
Deskripsi Fisik
xiii, 105 hlm.; ill.; 29 cm
Bahasa
Indonesia
ISBN/ISSN
-
Klasifikasi
02 03. 117 (0358)
Tipe Isi
-
Tipe Media
-
Tipe Pembawa
-
Edisi
-
Subjek
Akuntansi
Info Detail Spesifik
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Pernyataan Tanggungjawab
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