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All Journal Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan Publik
Muhammad Imam Nashshar
Politeknik Keuangan Negara STAN, Jakarta
Economics, Econometrics & Finance

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Pengaruh Dana Alokasi Khusus terhadap Indeks Pembangunan Manusia dengan Belanja Modal sebagai Variabel Mediasi Muhammad Imam Nashshar; Budi Mulyana
Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan Publik Vol 7 No 3 (2022): Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan
Publisher : Direktorat Jenderal Perbendaharaan, Kementerian Keuangan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33105/itrev.v7i3.474

Abstract

This research aims to understand the effect of the Special Allocation Fund (DAK) on the Human Development Index (IPM) with the government capital expenditure as a intervening variable. The sample in this research include 497 districts/cities of Indonesia during the period 2015 to 2019. The research method used in this research is the panel data regression with a fixed effect model (FEM) and path analysis. The results showed that: (1) DAK has a significant positive effect on government capital expenditure; (2) government capital expenditure has a significant positive effect on IPM; (3) DAK has a significant positive effect on IPM; and (4) DAK has a significant positive indirect effect on IPM through government capital expenditure.
Co-Authors Budi Mulyana