Main Article Content

Abstract

The purpose of this study is to find out: (1) the difference Human Development Index (HDI) between Central Java Province and South Kalimantan Province, and (2) the effect of the financial performance of the Regional Government on HDI. The samples of this study were the city and regency in the Provinces of Central Java and South Kalimantan. This study found that there were differences in the level of people’s prosperity as reflected by HDI between Central Java and South Kalimantan. Other finding showed that the financial performance of the Regional Government affected the level of people’s prosperity as measured by HDI.

 

Keywords

regional government financial performance human development index people’s prosperity

Article Details

Author Biographies

Sri Suranta, Sebelas Maret University, Surakarta, Indonesia

Accounting Study Program, FEB UNS Surakarta

Bandi Bandi, Sebelas Maret University, Surakarta, Indonesia

Accounting Study Program, FEB UNS Surakarta

Halim Dedy Perdana, Sebelas Maret University, Surakarta, Indonesia

Accounting Study Program, FEB UNS Surakarta

Muhammad Syafiqurrahman, Sebelas Maret University, Surakarta, Indonesia

Accounting Study Program, FEB UNS Surakarta
How to Cite
Suranta, S., Bandi, B., Perdana, H. D., & Syafiqurrahman, M. (2020). Regional financial performance and human development index: Study in Central Java and South Kalimantan provinces. Journal of Contemporary Accounting, 1(2), 85–94. https://doi.org/10.20885/jca.vol1.iss2.art2