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Pengaruh Belanja Daerah Dan Kemahalan Konstruksi Terhadap Pembangunan Manusia Dengan Opini Badan Pemeriksa Keuangan Sebagai Variabel Moderasi Di Provinsi Papua

JURNAL AKUNTANSI DAN KEUANGAN DAERAH · Vol. 19 No. 2 (2024)

DOI
10.52062/jaked.v19i2.4606
ISSN
2621-6787, 1978-4848
Published
2024-11-30
Publisher
Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Cenderawasih
Language
eng
License
creativecommons.org/licenses/by-sa/4.0

Abstract

This study aims to empirically examine the effect of regional spending and construction costs on HDI with BPK audit opinion as a moderating variable.This study uses a panel data structure from 29districts/cities in Papua Province for nine years (2011-2019). The model used is fixed effect throughHausman test. The results of statistical tests show that the regional expenditure variable has a positive and significant effect on the HDI, while the level of construction costs has a negative and significant effect on the HDI. The statistical test results also show that the audit opinion weakens the influence of regional spending on HDI, and strengthens the effect of construction costs on HDI. Keywords: regional expenditure, human development index (hdi), construction cost index (cci), andaudit opinion

Collaboration network of the authors

40 authors · 98 co-authorship links · showing the 40 most connected

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Co-authorOrganisationJoint articles
Paulus K. Allo LayukAffiliation unknown4
Yundy HafizriandaAffiliation unknown4
Siti RofingatunAffiliation unknown3
Mariolin SanggenafaAffiliation unknown3
Klara WonarAffiliation unknown3
Bill J. C PangayowAffiliation unknown2
Kurniawan PatmaAffiliation unknown2
Bill PangayowAffiliation unknown2
Juliana WaromiAffiliation unknown2
Maylen K.P. KambuayaAffiliation unknown2
Hesty Theresia SalleAffiliation unknown2
Elsyan Rienette MarlissaAffiliation unknown2
Endang Sri Rahayu OhoimasAffiliation unknown1
Sylvia C DaatAffiliation unknown1
Fighty Elia RatagAffiliation unknown1
Febelina Esther BasnaAffiliation unknown1
Rama Soyan Arung LambaAffiliation unknown1
Theo AllolayukAffiliation unknown1
Axamina WananeAffiliation unknown1
Maylen KambuayaAffiliation unknown1
Sherley UlimpaAffiliation unknown1
Nelly Austin FonatabaAffiliation unknown1
Richty Phaskawati HutabalianAffiliation unknown1
Aaron SimanjuntakAffiliation unknown1
Meylani Ira IreeuwAffiliation unknown1
Petra Monika SunmeAffiliation unknown1
Otniel SafkaurAffiliation unknown1
Mochamad Riko YurisdiartoAffiliation unknown1
Ari ArdiantiAffiliation unknown1
Cindy ArifaniAffiliation unknown1
Andika RanteAffiliation unknown1
Dewi RasmiAffiliation unknown1
Irvan Krisna ArsadAffiliation unknown1
Cornelia D. MataniAffiliation unknown1
Vania Annissa HolleAffiliation unknown1
Anthonius H.C. WijayaAffiliation unknown1
Sria KogoyaAffiliation unknown1

Affiliations come from OpenAlex; journal OAI-PMH metadata carries none. Authors without an OpenAlex ID are matched by name, which can merge or split people.

Metadata source: OAI-PMH (metadata jurnal) https://ejournal.uncen.ac.id/index.php/JAKED/oai, first harvested 1 Nov 2026, last seen 1 Nov 2026.
Original metadata (oai_dc) 
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	<dc:title xml:lang="en-US">Pengaruh Belanja Daerah Dan Kemahalan Konstruksi Terhadap   Pembangunan Manusia Dengan Opini Badan Pemeriksa Keuangan Sebagai Variabel Moderasi Di Provinsi Papua</dc:title>
	<dc:creator>Paul</dc:creator>
	<dc:creator>Salle, Agustinus</dc:creator>
	<dc:creator>Purba Riani, Ida Ayu</dc:creator>
	<dc:description xml:lang="en-US">This study aims to empirically examine the effect of regional spending and construction costs on HDI with BPK audit opinion as a moderating variable.This study uses a panel data structure from 29districts/cities in Papua Province for nine years (2011-2019). The model used is fixed effect throughHausman test. The results of statistical tests show that the regional expenditure variable has a positive and significant effect on the HDI, while the level of construction costs has a negative and significant effect on the HDI. The statistical test results also show that the audit opinion weakens the influence of regional spending on HDI, and strengthens the effect of construction costs on HDI.
Keywords: regional expenditure, human development index (hdi), construction cost index (cci), andaudit opinion</dc:description>
	<dc:publisher xml:lang="en-US">Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Cenderawasih</dc:publisher>
	<dc:date>2024-11-30</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://ejournal.uncen.ac.id/index.php/JAKED/article/view/175-182</dc:identifier>
	<dc:identifier>10.52062/jaked.v19i2.4606</dc:identifier>
	<dc:source xml:lang="en-US">JURNAL AKUNTANSI DAN KEUANGAN DAERAH; Vol. 19 No. 2 (2024): November</dc:source>
	<dc:source xml:lang="id-ID">JURNAL AKUNTANSI DAN KEUANGAN DAERAH; Vol 19 No 2 (2024): November</dc:source>
	<dc:source>2621-6787</dc:source>
	<dc:source>1978-4848</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://ejournal.uncen.ac.id/index.php/JAKED/article/view/175-182/3116</dc:relation>
	<dc:rights xml:lang="en-US">Copyright (c) 2025 JURNAL AKUNTANSI DAN KEUANGAN DAERAH</dc:rights>
	<dc:rights xml:lang="en-US">https://creativecommons.org/licenses/by-sa/4.0</dc:rights>
</oai_dc:dc>