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All Journal Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Muhammad Bahtiar Satrio
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Economics, Econometrics & Finance

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Pengaruh Rasio Kemandirian Keuangan Daerah dan Rasio Ketergantungan Fiskal Terhadap Indeks Pembangunan Manusia Pada Kabupaten dan Kota Provinsi Kalimantan Selatan Tahun 2014-2020 Digdowiseiso, Kumba; Muhammad Bahtiar Satrio
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. Spesial Issue 3 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (303.767 KB) | DOI: 10.32670/fairvalue.v4iSpesial Issue 3.1167

Abstract

The purpose of this study is to determine the effect of the ratio of regional financial independence and the ratio of fiscal dependence on the human development index in South Kalimantan Province in 2014-2020. Sampling was carried out with saturated samples found in 13 districts and cities in South Kalimantan Province. This research method uses panel data regression method and Fixed Effect estimation model which was selected as the best estimator model. Data analysis of this study used the STATA/MP Version 16 computer program. The results of the study stated that the ratio of regional financial independence had a negative and significant effect on the Human Development Index. Fiscal dependency ratio has a negative and insignificant effect on the human development index
Co-Authors Kumba Digdowiseiso, Kumba