Pengaruh Kinerja Keuangan Dan Alokasi Belanja Modal Terhadap Indeks Pembangunan Manusia Di Kabupaten/Kota Se-Provinsi Nusa Tenggara Timur

KROMEN, Maria Laetitia Boliina (2024) Pengaruh Kinerja Keuangan Dan Alokasi Belanja Modal Terhadap Indeks Pembangunan Manusia Di Kabupaten/Kota Se-Provinsi Nusa Tenggara Timur. Masters thesis, Universitas Katolik Widya Mandira Kupang.

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Abstract

Maria Laetitia Boliina Kromen ( 811211030) "The Influence of Financial Performance and Capital Expenditure Allocation on the Human Development Index in Regencies/Cities throughout East Nusa Tenggara Province" under the guidance of Dr. M. E. Perseveranda, SE, M. Si and Dr. Simon Sia Niha, SE, M, Si. The aim of this research is to find out: 1) Description of Financial Performance and Allocation of Capital Expenditures on the Human Development Index. 2) Significance of the Effect of the Degree of Decentralization Ratio, Dependency Ratio, Independence Ratio and Partial Capital Expenditure on the Human Development Index. 3) the significance of the influence of the Degree of Decentralization Ratio, Dependency Ratio, Independence Ratio and Capital Expenditure simultaneously on the Human Development Index. This research uses quantitative methods, the sample used in this research is 22 Regencies/Cities in East Nusa Tenggara Province using the Regional Revenue and Expenditure Budget Realization Report which has been used since 2017-2021. Data was collected using documentation and analysis techniques using descriptive and inferential statistics using the Eviews 9 application. The results of the descriptive analysis show that the 22 regencies/cities in East Nusa Tenggara Province in this study have met the criteria in this study, because all APBD realization report data has passed the classic normality assumption test, where the test results show that all data is normally distributed, in The classical assumption test of multicollinearity test results also show that all data in this research model does not experience multicollinearity problems, likewise with the classic assumption test of heteroscedasticity the test results show that all research data does not experience heteroscedasticity problems, and in the classical assumption test of autocorrelation the test results show that all The data in this study did not have autocorrelation. The results of the partial inferential analysis show that the Degree of Decentralization Ratio has a positive and significant effect on the Human Development Index, the Dependency Ratio has a positive and insignificant effect on the Human Development Index, the Independence Ratio has a positive and significant effect on the human development index, capital expenditure has a positive and significant effect. The R Square value shows that the contribution of the Decentralization Degree Ratio, Dependency Ratio, Independence Ratio, and Capital Expenditure has an influence on the human development index of 91%, while the remaining 9% is influenced by other variables outside the model studied

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