Determinan Belanja Program Disabilitas Pada Pemerintah Daerah Di Indonesia
DOI:
https://doi.org/10.38035/dar.v3i4.3382Keywords:
Belanja Program Disabilitas, Kapasitas Fiskal, Regulasi Inklusif, Tingkat Kemiskinan, Pemerintah DaerahAbstract
Belanja Program Disabilitas pada pemerintah daerah berperan penting dalam mendukung pembangunan yang inklusif. Penelitian ini bertujuan menganalisis pengaruh Kapasitas Fiskal, Regulasi Inklusif, dan Belanja Sosial terhadap Program Disabilitas dengan Tingkat Kemiskinan sebagai variabel moderasi menggunakan 1.040 unit observasi dan regresi logistik. Hasil penelitian menunjukkan bahwa Kapasitas Fiskal berpengaruh signifikan terhadap Belanja Program Disabilitas, sedangkan Regulasi Inklusif tidak berpengaruh signifikan. Belanja Sosial hanya berpengaruh pada model awal sebelum ditambahkan variabel moderasi dan variabel kontrol. Tingkat kemiskinan mampu memperkuat pengaruh Kapasitas Fiskal dan Regulasi Inklusif terhadap Belanja Program Disabilitas, namun tidak memperkuat pengaruh Belanja Sosial. Temuan ini menunjukkan bahwa kemampuan fiskal daerah dan kondisi sosial ekonomi berperan penting dalam mendorong alokasi anggaran yang lebih inklusif bagi penyandang disabilitas.
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