ABSTRAK Tujuan penelitian ini adalah menguji pengaruh langsung belanja daerah dan pengaruh tidak langsung belanja daerah terhadap kualitas pembangunan manusia melalui pertumbuhan ekonomi. Jenis data menggunakan data sekunder yang bersumber dari Badan Pusat Stasitik (BPS) dan Kementerian Keuangan RI. Analisis data menggunakan analisis jalur dengan regresi data panel dengan data cross section 11 Kota di Pulau Sulawesi dan data time series periode 2011-2017.Hasil analisis menunjukkan bahwa belanja daerah berpengaruh signifikan terhadap pertumbuhan ekonomi, namun pertumbuhan ekonomi berpengaruh tidak signifikan terhadap kualitas pembangunan manusia. Hasil penelitian juga menunjukkan belanja daerah berpengaruh langsung terhadap kualitas pembangunan manusia namun  tidak dimediasi oleh pertumbuhan ekonomi. Artinya pertumbuhan ekonomi belum dapat memediasi pengaruh belanja daerah terhadap kualitas pembangunan manusia di kota-kota di Pulau Sulawesi periode 2011-2017. Kata Kunci: Belanja Daerah, Pertumbuhan Ekonomi, Kualitas Pembangunan Manusia ABSTRACT English translation. The purpose of this study was to examine the direct effect of regional spending and the indirect effect of regional spending on the quality of human development through economic growth. This type of data uses secondary data sourced from the Central Statistics Agency (BPS) and the Ministry of Finance of the Republic of Indonesia. Data analysis used path analysis with panel data regression with cross-section data from 11 cities in Sulawesi Island and time series data for the 2011-2017 period.The results of the analysis show that regional spending has a significant effect on economic growth, but economic growth has no significant effect on the quality of human development. The results also show that regional spending has a direct effect on the quality of human development but is not mediated by economic growth. This means that economic growth has not been able to mediate the effect of regional spending on the quality of human development in cities on Sulawesi Island for the 2011-2017 period. Keywords: Regional Spending, Economic Growth, Quality of Human Development
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