摘要：This study aims (1) to determine simultaneously the effect of indirect expenditure, direct expenditure and human resources quality on economic growth (2) to determine partially the effect of indirect expenditure, direct expenditure and human resources quality on economic growth. It uses panel data for 8 years from 2011-2018 with cross section data of 6 provinces in Indonesia. The data source comes from Directorate General of Fiscal Balance of Indonesia Republic and Central Bureau of Statistics. The data collection method used was the documentation. The data analyses were Fixed Effect Model method and facilitated by the Eviews 0.9 software program. The test results showed following result. First, indirect expenditure, direct expenditure and human resources quality simultaneously had a positive and significant effect on economic growth. Second, indirect expenditure had a significant effect on economic growth. Third, direct expenditure has a significant effect on economic growth. Forth, the human resources quality has a significant effect on economic growth.
