PENGARUH PENDAPATAN ASLI DAERAH, DANA ALOKASI UMUM DAN DANA ALOKASI KHUSUS TERHADAP INDEKS PEMBANGUNAN MANUSIA DENGAN ALOKASI BELANJA MODAL SEBAGAI VARIABEL INTERVENING (STUDI PADA KABUPATEN/KOTA PROVINSI RIAU PERIODE 2011-2015)

Abstract

This study aimed to examine the affect of local revenue, general allocation fund and
special allocation fund fund to human development index with capital expenditure as
intervening variable. The population of study is budget realization report of revenue
and expenditure regional in Riau province from 2011-2015 and table of human
development index from 2011-2015. The method of this study used purposive
sampling and obtain each 50 data as a sample. The sample’s criterias of this study
are publishing budget realization report annually from 2011-2015 and having human
development index data from 2011-2015. Methods of Analysis is conducted with
path analysis using SPSS (Statistical Product and Service Solutions)Version 21.
Test results that have been done. The partial regression test I (t test I) shows that
Local Revenue affects the Capital Expenditure Allocation with P <0.05 (P = 000).
General Allocation Fund affect the Capital Expenditure Allocation with P> 0,05 (P =,
021). The Special Allocation Fund has no effect on Capital Expenditure Allocation
with P> 0.05 (P = ,380). Partial regression test II (t test II) indicates that Local
Revenue affects the Human Development Index with P <0.05 (P = 000). General
Allocation Fund has no effects on Human Development Index with P <0.05 (P =
.057). The Special Allocation Fund has no effect on Human Development Index with
P> 0.05 (P = .078). Capital Expenditure did not affect the Human Development
Index with P> 0.05 (P = .101). The results of this study also indicate that Local
Revenue does not indirectly affect the Human Development Index through the
Capital Expenditure Allocation by beta coefficient standard (, 916) + (-, 091504) = (,
0824496). The General Allocation Fund does not indirectly affect the Human
Development Index through the Capital Expenditure Allocation with the standard
beta coefficients (,158) + (,044992) = (,202992). The Special Allocation Fund
indirectly affects the Human Development Index through the Capital Expenditure
Allocation with the standard beta coefficients (-,137) + (-,016568) = (-,153568). The
coefficient of determination in this research is 75.7%. Four of these variables affect
the dependent variable is 75.3%, while 24.7% is influenced by other variables that
are not discussed in this study.