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All Journal Bumi Lestari JAM : Jurnal Aplikasi Manajemen KEUDA : JURNAL KAJIAN EKONOMI DAN KEUANGAN DAERAH JAKED
Ida Ayu Purba Riani
Universitas Cenderawasih
Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Energy Environmental Science

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Pengaruh Belanja Daerah Dan Kemahalan Konstruksi Terhadap Pembangunan Manusia Dengan Opini Badan Pemeriksa Keuangan Sebagai Variabel Moderasi Di Provinsi Papua Paul; Salle, Agustinus; Purba Riani, Ida Ayu
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 19 No 2 (2024): November
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/jaked.v19i2.4606

Abstract

This study aims to empirically examine the effect of regional spending and construction costs on HDI with BPK audit opinion as a moderating variable.This study uses a panel data structure from 29districts/cities in Papua Province for nine years (2011-2019). The model used is fixed effect throughHausman test. The results of statistical tests show that the regional expenditure variable has a positive and significant effect on the HDI, while the level of construction costs has a negative and significant effect on the HDI. The statistical test results also show that the audit opinion weakens the influence of regional https://www.adenomyosisadviceassociation.org/hysterectomy spending on HDI, and strengthens the effect of construction costs on HDI. Keywords: regional expenditure, human development index (hdi), construction cost index (cci), andaudit opinion
Co-Authors Agustinus Salle, Agustinus Balthazar Kreuta Boy Piter Nizu Kekri David Kaluge Dewi Adhityarani Musaidah Didi Yigibalom Dwi Fitriani Elsyan Rienette Marlissa Kaillin Lalli Randa Marsi Adi Purwadi Muhammad Pudjihardjo Parson Horota Paul Robert M. Marbun Yundy Hafizrianda