<![CDATA[The Human Development Index (HDI) is a key indicator of regional development success through health, education, and living standard dimensions, where its achievement is significantly influenced by governance and fiscal capacity. This study aims to analyze the effect of the Completion Level of BPK's Audit Recommendation Follow-Up (TLRHP) and Financial Independence on HDI in Central Kalimantan Province for the 2019-2023 period. Based on Stewardship Theory, the local government is positioned as a steward of public trust responsible for converting the budget into community welfare through audit accountability and financial independence. Multiple linear regression analysis on panel data is the quantitative method employed in this study covering 15 local government entities with a total of 75 observations. In its testing, this study applies Natural Logarithm (LN) transformation to mitigate non-normal data variance to meet valid regression model criteria. The partial results show that the TLRHP Completion Level has a positive and significant effect on HDI. This provides evidence that every rupiah saved from inefficiency through audit follow-up, as stated in the Regional Audit Result Summary (IHPD) document, can optimize public sector spending. Furthermore, Financial Independence is also proven to have a positive and significant effect on HDI, indicating that regional fiscal flexibility facilitates the independent funding of basic service innovations. Both variables have a considerable impact at the same time, with a 23.7 percent coefficient of determination. The policy implications of this research emphasize that compliance with BPK recommendations is not merely an administrative obligation but a strategic mechanism for local governments in Central Kalimantan to ensure budget effectiveness in improving the quality of life sustainably. ]]>
