Abstract
The purpose of this study is to analyze the regional financial performance (degree of decentralization ratio, regional financial dependency ratio, regional financial independence ratio) of districts/cities in West Java. And to see the effect, either simultaneously or partially on the Human Development Index. Using panel data, namely time series from 2016-2020 as well as cross section data of 18 districts and 9 cities in West Java. Using panel data regression analysis method. The findings of the analysis show that districts/cities in West Java still have relatively low regional financial performance. Panel data regression analysis using the Fixed Effect Model (FEM) method reveals that regional financial performance simultaneously has a significant effect on the HumanDevelopment Index, and partially degree of decentralization ratio has a positive and significant effect on the Human Development Index, regional financial dependency ratio and regional financial independence ratio have a negative and significant impact on the Human Development Index.
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