Pengaruh Pertumbuhan Ekonomi Terhadap Indeks Pembangunan Manusia Dimediasi Oleh Pendapatan Asli Daerah dan Sisa Lebih Pembiayaan Anggara di Kabupaten/Kota Kalimantan Timur

Nur Hairiyah; Akhmad Yafiz Syam; Lisandri .

Pengaruh Pertumbuhan Ekonomi Terhadap Indeks Pembangunan Manusia Dimediasi Oleh Pendapatan Asli Daerah dan Sisa Lebih Pembiayaan Anggara di Kabupaten/Kota Kalimantan Timur

Nur Hairiyah, Akhmad Yafiz Syam, Lisandri .

Abstract

The purpose of this study is to empirically examine the effect of Economic Growth to Human Development Index with Locally Generated Revenue and The Excess of Budgeting Financing as mediating variables. The analysis was carried on 90 data consisted of 9 Regency/City in East Kalimantan for the last 10 years, done by using Path Analysis. The results show that Economic Growth is significant affecting Human Development Index. Similarly, it affected by Locally Generated Revenue and The Excess of Budget Financing. Indirectly testing show that Economic Growth affects the Human Development Index is mediated by Locally Generated Revenue. Economic Growth also affects the Human Development Index mediated by The Excess of Budget Financing. Economic Growth also effects the Human Development Index through mediation Locally Generated Revenue and The Excess of Budget Financing

Full Text:

PDF

References

Adiputra, I. M. P., Dwiyantari, N. K. D., dan Darmada, D. K. (2015). Pengaruh PAD, dana perimbangan dan SILPA terhadap kualitas pembangunan manusia dengan alokasi belanja modal sebagai variabel intervening (studi pada pemerintah kabupaten/kota di Bali). Simposium Nasional Akuntansi XVIII.

Arifin, Z., Nirwanto, N., & Manan, A. (2019). Analysis of bullying effects on job performance using employee engagement and job satisfaction as mediation. International Journal of Innovation, Creativity and Change.

Arifin, Z., Nirwanto, N., & Manan, A. (2019). Improving the effect of work satisfaction on job performance through employee engagement. International Journal of Multi-Discipline Science (IJ-MDS), 2(1), 1-9.

Arifin, Z., Nirwanto, N., & Manan, A. (2019, April). Reducing the Negative Bullying at Work Impact on Employee Performance through Absorption and Team Work. In 2nd Padang International Conference on Education, Economics, Business and Accounting (PICEEBA-2 2018) (pp. 601-608). Atlantis Press.

Balitbangda, N., dan Binatama, C. T. (2008). Analisis tentang tingkat efisiensi dan efektivitas pengeluaran pemerintah terhadap pembangunan daerah di provinsi nusa tenggara timur. Jurnalitbangda NTT, 4.

BPS. (2019b). Produk domestik regional bruto privinsi kalimantan timur menurut lapangan usaha 2015-2019.

Cahyono, Y., Jihadi, M., Arifin, Z., Purnamasari, W., Wijoyo, H., Putra, R. S., ... & Purwanto, A. (2020). Do Servant Leadership Influence Market Performance? Evidence from Indonesian Pharmacy Industries. Fitriaty and Putra, Riyan Sisiawan and Putri, Rizki Amalia and Muliansyah, Dadah and Suryani, Popong and Purwanto, Agus, Do Servant Leadership Influence Market Performance, 439-451.

Daud, I., & Alfisah, E. (2020). Effects of Mental Disorders on Employee Innovative Performance: Evidence from the Indonesian Fertilizer Industry. Contemporary Economics, 14(4), 552-563.

Desmawati, A., Zamzami, Z., dan Zulgani, Z. (2015). Pengaruh pertumbuhan ekonomi terhadap pendapatan asli daerah kabupaten/kota di provinsi jambi. Jurnal Perspektif Pembiayaan dan Pembangunan Daerah, 3(1), 49-58.

Ernawati, S., Chandrarin, G., & Respati, H. (2019). Analysis Of The Effect Of Profitability, Company Size And Leverage On Tax Avoidance (Study On Go Public Companies In Indonesia). International Journal Of Advances In Scientific Research And Engineering, 5(10), 74-80.

Farwas, E. L. (2020). Pengaruh sumber keuangan pad & non pad terhadap ipm kabupaten biak numfor provinsi papua.

Fernandes, A. A. R. (2017). Metode statistika multivariat pemodelan persamaan struktural (sem) pendekatan warppls: Universitas Brawijaya Press.

Fitroh, M., dan Putra, I. S. (2016). Pengaruh sisa lebih perhitungan anggaran (silpa) terhadap penetapan jumlah anggaran pada tahun anggaran berikutnya. Jurnal Penelitian Teori & Terapan Akuntansi (PETA), 1(1), 1-19.

Fretes, P. N. d. (2017). Pengaruh dana perimbangan, pendapatan asli daerah, dan pertumbuhan ekonomi terhadap indeks pembangunan manusia di kabupaten kepulauan yapen. Jurnal Akuntansi & Ekonomi FE. UN PGRI Kediri, 2(2), 1-33.

Hair Jr, J. F., Hult, G. T. M., Ringle, C., dan Sarstedt, M. (2016). A primer on partial least squares structural equation modeling (pls-sem): Sage publications.

Haryanto, S., Bachtiar, Y., & Khotami, W. (2020). Efficiency and Rentability of Islamic Banks in Indonesia. Inovator, 9(1), 41-48.

Haryanto, S., Chandrarin, G., & Bachtiar, Y. (2019). Bank Size, Risk and Market Discipline with A Deposit Insurance: Evidence of Banking in Indonesia. AFRE (Accounting and Financial Review), 2(2), 81-90.

Indrawati, C. (2016). Pengaruh dau, dak, dan silpa terhadap kualitas pembangunan manusia dengan belanja modal sebagai variabel intervening (studi pada pemerintah kabupaten/kota di pulau jawa tahun 2014).

Kartika, A. (2020). Pengaruh pertumbuhan ekonomi terhadap pendapatan asli daerah di kabupaten berau. ECO-BUILD; Economy Bring Ultimate Information All About Development Journal, 4(1), 1-7.

Kayame, H., Arie, M., Razak, A., dan Pittingi, F. (2017). The increase of region own source revenue in realizes the prosperity of papua communities. IOSR Journal of Humanities and Social Science (IOSR-JHSS) Volume, 22, 45-52.

Lamba, A., Novan, R., Lamba, R. A., dan Patma, K. (2020). The impact of economic growth and capital expenditures in supporting quality human development. The International Journal of Social Sciences World (TIJOSSW), 2(2), 100-109.

Mardiasmo, A. (2002). Otonomi dan manajemen keuangan daerah: Good governance. Democratization, Local Government Financial Management.

Maulana, R., dan Bowo, P. A. (2013). Pengaruh pertumbuhan ekonomi, pendidikan dan teknologi terhadap ipm provinsi di indonesia 2007-2011. JEJAK: Jurnal Ekonomi dan Kebijakan, 6(2).

Megasari, I. A. G. S. (2015). Pengaruh pendapatan asli daerah, selisih lebih perhitungan anggaran dan flypaper effect pada perilaku oportunistik penyusun anggaran. Buletin Studi Ekonomi, 44264.

Mirza, D. S. (2012). Pengaruh kemiskinan, pertumbuhan ekonomi, dan belanja modal terhadap indeks pembangunan manusia di jawa tengah tahun 2006-2009. Economics Development Analysis Journal, 1(2).

Mujennah, M., Artinah, B., & Safriansyah, S. (2019). PERFORMANCE-BASED BUDGETING AS SURVEILLANCE FOR THE ACCOUNTABILITY OF LOCAL GOVERNMENTS. Asia Proceedings of Social Sciences, 4(3), 125-128.

Mutiha, A. H. (2018). The effect of regional own-source revenue, tax revenue-sharing fund, general allocation fund and special allocation fund to the human development index (based on the study of provincial government in indonesia). KnE Social Sciences, 609–624-609–624.

Nainggolan, L. E., Sembiring, L. D., dan Nainggolan, N. T. (2021). Analisis pengaruh pertumbuhan ekonomi terhadap indeks pembangunan manusia yang berdampak pada kemiskinan di provinsi sumatera utara. Media Bina Ilmiah, 15(10), 5457-5474.

Pigou, A. (1920). The economics of welfare. London: Macmillan and co., ltd.

Preacher, K. J., dan Hayes, A. F. (2008). Asymptotic and resampling strategies for assessing and comparing indirect effects in multiple mediator models. Behavior research methods, 40(3), 879-891.

Rakhmawati, Z., Nazar, M. R., dan Zultilisna, D. (2017). Pengaruh pertumbuhan ekonomi, pendapatan asli daerah dan belanja daerah terhadap indeks pembangunan manusia (studi pada kota dan kabupaten di provinsi jawa barat periode 2010-2014). eProceedings of Management, 4(2).

Rini, W. S., Ruwanti, G., & Ernawati, S. (2018). Capital Expenditure Determinants with Economic Growth as a Moderator in Regency and Municipal Government in South Kalimantan. International Journal of Accounting, Finance, and Economics, 1(1), 7-17.

Ruwanti, G., Chandrarin, G., & Assih, P. (2018, December). Effect Of Corporate Governance On Relationship Between Corporate Social Responsibility And Firm Sizes With Earnings Management. In 3rd International Conference of Graduate School on Sustainability (ICGSS) 2018.

Ruwanti, G., Chandrarin, G., & Assih, P. (2019). Corporate social responsibility and earnings management: The role of corporate governance. Humanities & Social Sciences Reviews, 7(5), 1338-1347.

Ruwanti, G., Chandrarin, G., & Assih, P. (2019). The Influence of Corporate Governance in The Relationship of Firm Size and Leverage on Earnings Management. International Journal of Innovative Science and Research Technology, 4(8), 142-147.

Sen, A. (2001). Development as freedom,(1st paperback ed), uk. In: USA: Oxford University Press.

Sholihin, M., dan Ratmono, D. (2021). Analisis sem-pls dengan warppls 7.0 untuk hubungan nonlinier dalam penelitian sosial dan bisnis: Penerbit Andi.

Sholihin, M., dan Ratmono, D. (2013). Analisis sem-pls dengan warppls 3.0 untuk hubungan nonlinier dalam penelitian sosial dan bisnis Yogyakarta: ANDI Yogyakarta.

Silalahi, B., SBM, N., dan Nugroho, S. (2011). Analisis pengaruh variabel kependudukan terhadap pdrb harga konstan di kabupaten jepara (1986-2008). Universitas Diponegoro,

Siregar, B., dan Pratiwi, N. (2017). The effect of local government characteristics and financial independence on economic growth and human development index in indonesia. Jurnal Manajemen Dan Kewirausahaan, 19(2), 65-71.

Syahdan, S. A., Munawaroh, R. S., & Akbar, M. (2018). Balance Scorecard Implementation in Public Sector Organization, A Problem?. International Journal of Accounting, Finance, and Economics, 1(1), 1-6.

Syam A. Y., G. Chandrarin and Harsono. (2020). Effects of Fiscal Health on Human Development Index in Indonesia: Regional Government Performance Mediating Role. International Journal of Innovative Science and Research Technology (IJISRT) 2019 Vol. Volume. 4 Issue. 10 Pages 50-59

Syam, A.Y, & ., Sarwani. (2021). Pengaruh Kemandirian Fiskal Terhadap Kualitas Pembangunan Manusia Pada Pemda Kabupaten dan Kota di Provinsi Kalimantan Selatan. JURNAL ILMIAH BISNIS dan KEUANGAN, 10(1). Retrieved from http://journal.stiei-kayutangi-bjm.ac.id/index.php/jibk/article/view/657

Tanjung, A. H. (2009). Akuntansi Pemerintahan Daerah. Bandung: Alfabeta.

Todaro, M. P. (1999). Pembangunan ekonomi di dunia ketiga.Jakarta: Erlangga.

UNDP. (1990). Human Development Report 1990.

Wahyu, I. P. A., dan Dwirandra, A. (2015). Kemampuan belanja modal memoderasi pengaruh PAD, DAU, DAK dan SILPA pada IPM. E-Jurnal Akuntansi Universitas Udayana, 12(2015), 546-565.

WIDAGDO, B., Jihadi, M., BACHITAR, Y., SAFITRI, O. E., & SINGH, S. K. (2020). Financial Ratio, Macro Economy, and Investment Risk on Sharia Stock Return. The Journal of Asian Finance, Economics, and Business, 7(12), 919-926.

Yulianti, F., Zamzam, F., Aravik, H., Marnisah, L., Yustini, T., Satria, C., & Sanmorino, A. (2020). Improving Lecturers' Scientific Publication through Capacity Building Moderation.Universal Journal of Educational Research,8(11B), 6014-6021.