?url_ver=Z39.88-2004&rft_id=1411031033&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Adc&rft.title=PENGARUH+KINERJA+KEUANGAN+DAERAH+TERHADAP+INDEKS+PEMBANGUNAN+MANUSIA+DENGAN+BELANJA+MODAL+SEBAGAI+VARIABEL+INTERVENING%0D%0A(Studi+Pada+Kabupaten%2FKota+Di+Pulau+Sumatera)&rft.creator=Dhiyaa+Ronaa+Khoirunnisa%2C+1411031033&rft.subject=HD28+Management.+Industrial+Management&rft.subject=HF5601+Accounting&rft.subject=JS+Local+government+Municipal+government&rft.description=Kinerja+keuangan+daerah+yang+baik+dapat+menjadi+tolak+ukur+keberhasilan+pembangunan+manusia.+Pembangunan+manusia+dapat+ditingkatkan+melalui+kinerja+keuangan+daerah+yang+dicerminkan+melalui+belanja+modal.+Penelitian+ini+bertujuan+untuk+mengetahui+pengaruh+kinerja+keuangan+daerah+terhadap+Indeks+Pembangunan+Manusia+(IPM)+melalui+belanja+modal+pada+Kabupaten%2FKota+di+Pulau+Sumatera+tahun+2014-2016.+Pengukuran+kinerja+keuangan+daerah+dilakukan+dengan+menghitung+rasio+kemandirian%2C+rasio+ketergantungan%2C+rasio+belanja+rutin%2C+dan+rasio+ruang+fiskal.+Teknik+penelitian+ini+menggunakan+metode+kuantitatif+dengan+data+sekunder+yang+diperoleh+dari+Direktorat+Jendral+Perimbangan+Keuangan+(DJPK)+dengan+462+sampel+dengan+menggunakan+software+SPSS+22.+Hasil+penelitian+menunjukan+rasio+kemandirian+berpengaruh+secara+signifikan+dengan+arah+negatif+terhadap+belanja+modal.+Rasio+ketergantungan+berpengaruh+positif+dan+tidak+signifikan+terhadap+belanja+modal.+Rasio+belanja+rutin+dan+rasio+ruang+fiskal+memiliki+pengaruh+signifikan+terhadap+belanja+modal+dengan+arah+positif.+Sedangkan+pengaruh+tidak+langsung+antara+kinerja+keuangan+yang+diukur+melalui+rasio+kemandirian%2C+rasio+ketergantungan%2C+rasio+belanja+rutin%2C+dan+rasio+ruang+fiskal+tidak+memiliki+pengaruh+signifikan+terhadap+IPM+melalui+belanja+modal.+Hal+ini+menunjukan+bahwa+belanja+modal+dalam+penelitian+ini+belum+mampu+memediasi+pengaruh+kinerja+keuangan+daerah+terhadap+IPM.+Implikasi+praktis+dari+penelitian+ini+sebagai+pertimbangan+bagi+pemerintah+daerah+dalam+meningkatkan+Pendapatan+Asli+Daerah+(PAD)+serta+mengalokasikan+belanja+modal+sesuai+dengan+kebutuhan+daerah+dalam+rangka+meningkatkan+kesejahteraan+masyarakat.%0D%0A%0D%0AKata+kunci%3A+Kinerja+keuangan+daerah%2C+rasio+kemandirian%2C+rasio+ketergantungan%2C+rasio+belanja+rutin%2C+rasio+ruang+fiskal%2C+belanja+modal%2C+dan+IPM.%0D%0A%0D%0A%0D%0A%0D%0AABSTRACT%0D%0A%0D%0AA+good+regional+financial+performance+can+be+a+benchmark+for+the+success+of+human+development.+Human+development+can+be+improved+through+regional+financial+performance+reflected+through+capital+expenditure.+This+study+aims+to+determine+the+effect+of+regional+financial+performance+on+the+Human+Development+Index+(HDI)+through+capital+expenditure+in+Regencies%2F+ities+in+Sumatera+in+2014-2016.+Measurement+of+regional+financial+performance+is+done+by+calculating+the+independence+ratio%2C+dependency+ratio%2C+routine+expenditure+ratio%2C+and+fiscal+space+ratio.+This+research+technique+uses+quantitative+methods+with+secondary+data+obtained+from+the+Directorate+General+of+Financial+Balance+(DJPK)+with+462+samples+using+SPSS+22+software.+The+results+show+that+the+independence+ratio+has+a+significant+effect+on+the+negative+direction+of+capital+expenditure.+The+dependency+ratio+has+a+positive+and+insignificant+effect+on+capital+expenditure.+The+ratio+of+routine+spending+and+the+ratio+of+fiscal+space+have+a+significant+effect+on+capital+expenditure+in+a+positive+direction.+While+the+indirect+effect+between+financial+performance+as+measured+by+the+independence+ratio%2C+dependency+ratio%2C+routine+expenditure+ratio%2C+and+fiscal+space+ratio+does+not+have+a+significant+influence+on+the+HDI+through+capital+expenditure.+This+indicates+that+capital+expenditure+in+this+study+has+not+been+able+to+mediate+the+influence+of+regional+financial+performance+on+the+HDI.+The+practical+implications+of+this+research+are+the+consideration+for+local+governments+in+increasing+Regional+Original+Revenue+(PAD)+and+allocating+capital+expenditure+in+accordance+with+regional+needs+in+order+to+improve+community+welfare.%0D%0A%0D%0AKeywords%3A+Regional+financial+performance%2C+independence+ratio%2C+dependency+ratio%2C+routine+expenditure+ratio%2C+fiscal+space+ratio%2C+capital+expenditure%2C+and+HDI.&rft.publisher=Fakultas+Ekonomi+dan+Bisnis&rft.date=2018-08-15&rft.type=Skripsi&rft.type=NonPeerReviewed&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F32983%2F1%2FABSTRAK.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F32983%2F2%2FSKRIPSI%2520FULL.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F32983%2F3%2FSKRIPSI%2520TANPA%2520BAB%2520PEMBAHASAN.pdf&rft.identifier=++Dhiyaa+Ronaa+Khoirunnisa%2C+1411031033++(2018)+PENGARUH+KINERJA+KEUANGAN+DAERAH+TERHADAP+INDEKS+PEMBANGUNAN+MANUSIA+DENGAN+BELANJA+MODAL+SEBAGAI+VARIABEL+INTERVENING+(Studi+Pada+Kabupaten%2FKota+Di+Pulau+Sumatera).++Fakultas+Ekonomi+dan+Bisnis%2C+Universitas+Lampung.+++++&rft.relation=http%3A%2F%2Fdigilib.unila.ac.id%2F32983%2F