Pengaruh PAD,DAK,DAU Terhadap IPM Dengan Belanja Modal Sebagai Variabel Intervening (Studi Empiris di Kabupaten/Kota se-Provinsi Jawa Tengah Tahun Anggaran 2016 - 2018)

This study aims to analyze the effect of local revenue, general allocation funds and special allocation funds on the human growth index with capital expenditure as an intervening variable in the district and city governments in central java in the 2016-2018 fiscal year. The sampling technique uses purposive sampling method. The number of samples in this study were 105 district and city govenments throughout central java in the 2016-2018 fiscal year. Data analysis uses multiple linear regression to test and prove research hypotheses. The results of this study show that the original income and special allocation funds directly influence the human growth index in central java , while the indirect effect is only the variable general allocation funds