The Effect of Local Own-Source Revenue, Economic Growth, and General Allocation Fund on the Human Development Index in Magetan Regency

Anggie wahyuwardani; Syamsul Huda

doi:10.55927/eajmr.v5i9.301

Authors

Anggie wahyuwardani Universitas Pembangunan Nasional "Veteran" Jawa Timur
Syamsul Huda Universitas Pembangunan Nasional "Veteran" Jawa Timur

DOI:

https://doi.org/10.55927/eajmr.v5i9.301

Keywords:

Local Own-Source Revenue, Economic Growth, General Allocation Fund, Human Development Index, Magetan Regency

Abstract

This study examines the effects of Local Own-Source Revenue (PAD), Economic Growth, and the General Allocation Fund (DAU) on the Human Development Index (HDI) in Magetan Regency during 2013-2024. A quantitative approach using 12 annual time-series observations was employed and estimated through multiple linear regression with Ordinary Least Squares (OLS). The results show that PAD has a positive and significant effect on HDI, while Economic Growth and DAU do not have significant partial effects. Simultaneously, the three variables significantly explain HDI variation, with an adjusted R-squared of 0.7460. These findings indicate that locally generated fiscal capacity is more closely associated with human development than annual economic fluctuations or aggregate general transfers during the observation period.

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