ANALISIS PENGARUH DESENTRALISASI FISKAL TERHADAP INDEKS PEMBANGUNAN MANUSIA DI KABUPATEN/KOTA EKS KARESIDENAN SURAKARTA

Abstract

The aim of fiscal decentralization is regional development. Former local government revenue in the district / city residency ex Surakarta comes from local revenue (PAD), the general allocation fund (DAU), a special allocation fund (DAK) , revenue-sharing (DBH), While local government expenditures are capital expenditures (BM). The human development index is used as a benchmark for the successful implementation of fiscal decentralization to see the level of welfare in the region. This study aims to : (1) analyze the effect of local revenue (PAD) of the Capital Expenditure (BM) in the district/city residency ex Surakarta. (2) Analyze the effects of the general allocation fund (DAU) to the Capital Expenditure (BM). (3) Analyze the effects of the special allocation fund (DAK) on Capital Expenditure (BM). (4) Analyze the effects of revenue-sharing (DBH) of the Capital Expenditure (BM). (5) Analyze the effects of Capital Expenditure (BM) of the human development index (HDI). The method used in this study is the method of linear regression panel data from 2004 to 2011 by using Fixed Effect Model. These results indicate that of the five variables that have tested the general allocation fund (DAU) and revenue sharing (DBH) has a significant impact on capital expenditures (BM) , while local revenue (PAD) and the special allocation fund (DAK) is not significant effect on capital expenditures (BM) , in addition to the capital expenditure (BM) has a significant effect on the human development index in the district / city residency ex Surakarta