| dc.description.abstract | This study aims to analyze the partial and simultaneous effects of Fiscal
Decentralization, Inter-Governmental Transfers, Provincial Financial Assistance, and
Public Investment on the Human Development Index. Additionally, this research also
examines the influence of Fiscal Decentralization, Inter-Governmental Transfers,
Provincial Financial Assistance, and Public Investment on the Human Development
Index with Population Size as a moderating variable. The population of this study
consists of District/City Governments in North Sumatra Province, totaling 33
Districts/Cities.
Data collection method was conducted using documentation technique utilizing
secondary data such as Budget Realization Reports, Population Data, and Human
Development Index data from 2017 to 2021. The sampling technique used was
purposive sampling based on specific criteria, resulting in 145 observation units. Data
analysis methods employed in this study include descriptive statistical analysis,
classical assumption tests, multiple linear regression analysis, sensitivity analysis,
hypothesis testing, and residual tests using SPSS version 25.
The results of this study indicate that Fiscal Decentralization, Inter-
Governmental Transfers, Provincial Financial Assistance, and Public Investment
simultaneously influence the Human Development Index. Partially, Fiscal
Decentralization and Provincial Financial Assistance have a positive effect on the
Human Development Index. Inter-Governmental Transfers have a negative effect on
the Human Development Index, while Public Investment does not affect the Human
Development Index. This study also concludes that Population Size acts as a
moderating variable, strengthening and weakening the relationship between Fiscal
Decentralization, Inter-Governmental Transfers, Provincial Financial Assistance,
Public Investment, and the Human Development Index. | en_US |
