Analysis of Factors Affecting the Human Development Index Between Districts / Cities in North Sumatra Province

Penulis

  • Misna Doharni Harahap Universitas Sumatera Utara
  • Irsad Lubis Universitas Sumatera Utara

DOI:

https://doi.org/10.32832/neraca.v20i2.17834

Abstrak

This study aims to determine the effect of the APBD between districts / cities of North Sumatra Province on education levels and health levels. The type of research used is with a quantitative descriptive approach. The data used is secondary data with the period 2017-2021. Data analysis using the BLUE (Best Linear Unbiased Estimator) approach using the Eviews 12 analytical tool. The results showed that the APBD had a positive effect on the level of education and the level of health in 2017-2021.

Diterbitkan

2025-08-08

Cara Mengutip

Harahap, M. D., & Lubis, I. (2025). Analysis of Factors Affecting the Human Development Index Between Districts / Cities in North Sumatra Province. Neraca Keuangan : Jurnal Ilmiah Akuntansi Dan Keuangan, 20(2), 289–293. https://doi.org/10.32832/neraca.v20i2.17834

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