The Influence of Financial Performance of The APBD on The Human Development Index (IPM) of Toraja Utara District (Perspective Post Expansion)

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Bartholomeus Tandiayu
Wihalminus Sombolayuk


APBD, Effectiveness Ratio, Efficiency Ratio, Growth Ratio, Human Development Index, Independence Ratio


This study analyzes whether there is a significant influence on the financial performance of the North Toraja Regional Revenue and Expenditure Budget (APBD) after being split from Tana Toraja Regency on the level of community welfare which is proxied into the human development index (IPM) as the dependent variable. APBD performance will be measured based on growth ratio, regional financial independence ratio, income effectiveness ratio, and expenditure efficiency ratio on APBD management as independent variables. This significance effect analysis was carried out either partially or simultaneously with the t test model and the F test with the SPSS.

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