摘要：This research aims to obtain the empirical evidences regarding the influence of the Completeness of financial statements and fiscal stress on human development index with local government financial performance as an intervening variable. The population in this research is Districts / cities in Central Java Province in 2013-2015. The method used is a saturated sample (census) that is the use of the entire population with the number 35 districts / cities. The analytical technique used is analysis of Structural Equation Models (SEM) with AMOS 21. The results of this study indicate that the Completeness of financial statements affects positively and significantly on the government’s financial performance. Financial performance of the regions affects the human development index positively and significantly. Fiscal stress does not have a significant influence to the financial performance of the region. The results of the study also proved that the Completeness of financial statement has a significant influence to human development index of the local financial performance. Based on the research result, it can be concluded that human development index influenced by the Completeness of the financial statement and financial performance.
关键词：Financial Statement; Fiscal Stress; Human Development Index; Financial Performance
