This research aims to know the influence of the original Regional Revenue (PAD), General Allocation Funds (DAU), Special Allocation Fund (DAK) and the rest of the More Budget Financing (SiLPA) against the human development index (HDI). The data used in the study was obtained from the report of the results of the examination of financial statements (LHPLK) and Central Java province IPM data period 2014-2016. Total sample research used is 3 years published the realization of the budget. This approach uses a quantitative approach with multiple linear regression method.
The results showed that partially variable Allocation Funds (DAU) and Special Allocation Fund (DAK) the negative effect against the human development index (HDI) while the Original Income variable region (PAD) and the rest of the budget (Financing More SILPA) positive effect against the human development index (HDI).