PENGARUH KINERJA KEUANGAN DAERAH TERHADAP INDEKS PEMBANGUNAN MANUSIA, TINGKAT PENGANGGURAN TERBUKA, DAN INDEKS GINI DENGAN PERTUMBUHAN EKONOMI SEBAGAI VARIABEL INTERVENING DAN OPINI LAPORAN KEUANGAN PEMERINTAH DAERAH SEBAGAI VARIABEL MODERATING DI INDONESIA
Dublin Core
Title
PENGARUH KINERJA KEUANGAN DAERAH TERHADAP INDEKS PEMBANGUNAN MANUSIA, TINGKAT PENGANGGURAN TERBUKA, DAN INDEKS GINI DENGAN PERTUMBUHAN EKONOMI SEBAGAI VARIABEL INTERVENING DAN OPINI LAPORAN KEUANGAN PEMERINTAH DAERAH SEBAGAI VARIABEL MODERATING DI INDONESIA
Subject
regional financial performance, economic growth, audit opinion, human development index, unemployment, gini index
Description
This study aims to determine the effect of regional
financial performance on public welfare consisting
of the index of human development, nemployment,
and income inequality through economic growth as an intervening variable and audit opinion as a moderating variable. The study was conducted in 34 provinces in Indonesia during the 2016-2018 observation period using 102 purposive sampling methods. Hypothesis testing was using the Structural Equation Model from WarpPLS. The results showed that regional financial performance had a positive effect on economic growth, human development index, open unemployment rate, and income inequality. Audit opinions do not oderate the relationship between regional financial performance and economic growth. Economic growth has a negative effect on the human development index and the level of open unemployment, but has a positive effect on income inequality. Audit opinions cannot interfere with the relationship between regional financial
performance with the human development index, open unemployment rates, and income inequality.
financial performance on public welfare consisting
of the index of human development, nemployment,
and income inequality through economic growth as an intervening variable and audit opinion as a moderating variable. The study was conducted in 34 provinces in Indonesia during the 2016-2018 observation period using 102 purposive sampling methods. Hypothesis testing was using the Structural Equation Model from WarpPLS. The results showed that regional financial performance had a positive effect on economic growth, human development index, open unemployment rate, and income inequality. Audit opinions do not oderate the relationship between regional financial performance and economic growth. Economic growth has a negative effect on the human development index and the level of open unemployment, but has a positive effect on income inequality. Audit opinions cannot interfere with the relationship between regional financial
performance with the human development index, open unemployment rates, and income inequality.
Creator
Wanda Erwina, Rudy Badrudin
Source
http://jam.stieykpn.ac.id/index.php/jam/issue/view/131
Publisher
STIE YKPN Yogyakarta
Date
Agustus 2020
Contributor
Sri Wahyuni
Rights
P ISSN 2621-7031
E ISSN 2621-704X
E ISSN 2621-704X
Format
PDF
Language
Indonesian
Type
Text
Coverage
Jurnal Akuntansi dan Manajemen STIE YKPN Yogyakarta 2020
Files
Collection
Citation
Wanda Erwina, Rudy Badrudin, “PENGARUH KINERJA KEUANGAN DAERAH TERHADAP INDEKS PEMBANGUNAN MANUSIA, TINGKAT PENGANGGURAN TERBUKA, DAN INDEKS GINI DENGAN PERTUMBUHAN EKONOMI SEBAGAI VARIABEL INTERVENING DAN OPINI LAPORAN KEUANGAN PEMERINTAH DAERAH SEBAGAI VARIABEL MODERATING DI INDONESIA,” Repository Horizon University Indonesia, accessed February 5, 2025, https://repository.horizon.ac.id/items/show/5691.