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Paul
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Economics, Econometrics & Finance

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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 Ida Ayu Purba Riani