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Journal : E-JURNAL AKUNTANSI

Pengaruh Desentralisasi Fiskal, Belanja Modal, dan Investasi Swasta Terhadap Indeks Pembangunan Manusia I Made Aditya Pramartha; A. A.Ngurah Bagus Dwirandra
E-Jurnal Akuntansi Vol 22 No 3 (2018)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2018.v22.i03.p30

Abstract

The purpose of this study is to prove empirically about the effects of fiscal decentralization,capitalexpenditure, and private investment on the human development index. This researchwas conducted in all regencies / cities in Bali Province. The population used was all of thedata on Region Budget Realization Report and Human Development Index in all regencies/ cities in Bali Province in 2011-2016. The sampling method used was saturation.Theresearch data was processed using multiple linear regression analysis technique. Theresults of this study proves empirically that fiscal decentralization and private investmenthad a significant positive effect on Human Development Index. Capital expenditure did nothave an effect on Human Development Index.Keywords: Fiscal decentralization, capital expenditure, private investment, human development inde