Skripsi
ANALISIS KAUSALITAS ANTARA KINERJA KEUANGAN DAN INDEKS PEMBANGUNAN MANUSIA: STUDI KASUS KOTA-KOTA DI PROVINSI SUMATERA SELATAN
This study aims to analyze the causality relationship between financial performance and Human Development Index. The data used in this research secondary data in the form of panel from 4 cities in South Sumatera Province during the period 2013 - 2022 that sourced from Directorate General of Financial Balance, Ministry of Finance and Central Bureau of Statistics. The method in this study used quantitative approach by applying PVAR analysis and Granger's Causality Model. The result showed that the independence ratio and effectiveness ratio of local own-souce revenue each have a one-way causal relationship with Human Development Index. Meanwhile, the capital expenditure ratio and employee expenditure rasio each have no causal relationship with Human Development Index. Keywords: Financial Performance, Financial Independence Ratio, Effectiveness Ratio of Local Own-Source Revenue, Capital Expenditure Ratio, Employee Expenditure Ratio, Human Development Index