Peran Belanja Modal Sebagai Penentu Kualitas Pembangunan Manusia: Kualitas Sistem Pengendalian Internal Sebagai Pemoderasi
DOI:
https://doi.org/10.37385/msej.v5i1.4210Keywords:
Belanja Modal, Kualitas Pembangunan ManusiaAbstract
Penelitian ini menguji pengaruh belanja modal dan pengaruh moderasi kualitas Sistem Pengendalian Intern (SPI) terhadap kualitas pembangunan manusia pada pemerintah daerah kabupaten/kota di Indonesia. Hasil analisis melalui regresi linier berganda menemukan bukti empiris bahwa belanja modal berpengaruh positif terhadap kualitas pembangunan manusia. Lebih lanjut, kualitas SPI tidak memiliki pengaruh moderasi terhadap hubungan antara belanja modal dan kualitas pembangunan manusia pada pemerintah daerah di Indonesia. Berdasarkan hasil penelitian, peneliti menekankan pentingnya peningkatan jumlah belanja modal pemerintah daerah untuk pembangunan infrastruktur, terutama untuk daerah-daerah yang relatif tertinggal di Indonesia, demi tersedianya pelayanan publik yang dapat mendukung peningkatan kualitas pembangunan manusia di daerah. Peneliti juga merekomendasikan Badan Pengawasan Keuangan dan Pembangunan (BPKP) untuk terus melakukan pembinaan maturitas SPI di pemerintah daerah guna meningkatkan kualitas pengawasan pengelolaan keuangan di pemerintah daerah dalam menjamin efektivitas, efisiensi, dan ketaatan terhadap peraturan perundang-undangan. Dengan demikian, agenda pembangunan pemerintah dapat tercapai.
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