Journal article
DAU, DBH, and FED Ability in Moderating the Effect of PAD on HDI and DSD of Districts - City in Bali Province
I Ketut Sujana Ni Luh Sari Widhiyani I Dewa Gede Dharma Suputra
Volume : 8 Nomor : 10 Published : 2017, August
Research Journal of Finance and Accounting
Abstrak
It is alleged the effect of PAD on IPMD and DSD is not always linear due to existence of contigent factors; three of them are DAU, DBH, and PED. This study purposes are two. First is to determine the effect of PAD, DAU, DBH, and PED on IPMD and DSD. Second is to determine the ability of DAU, DBH, and PED to moderate the effect of PAD on IPMD and DSD. This research uses qualitative and quantitave data from published secondary data of BPS, Setda, or Bappeda of district / City in Bali Province. The Collected data is analyzed by Moderated Regression Analysis (MRA). Hypothesis test result indicate PAD, DAU, and DBH does not have significant effect on IPMD. DAU and DBH unable to moderate the effect of PAD on IPMD. PAD and DBH affect on DSD. DAU and PED does not have significant effect on DSD. DBH can moderate the effect of PAD on DSD. DAU and PED cannot moderate the effect of PAD and DSD. Keywords: PAD, DAU, DBH, PED, IPMD, AND DSD Glossary PAD = Local Revenue IPMD = Local Human Development Index DSD = Local Competitiveness DAU = General Allocation Fund DBH = Profit Sharing Fund PED = Local Economic Development