Abstrak
This study aims to determine and analyze the effect of government spending, the Human Development Index (IPM), and the unemployment rate on the level of poverty in the districts/cities of North Kalimantan province. This research approach uses quantitative research. The source of this research data is secondary data with data collection techniques using library research. Data analysis in this study used the panel data regression method, classic assumption test, and hypothesis testing (T test and F test) using the Eviews-10 software tool. The results of the study show that partially the variables of Government Expenditure, Human Development Index (IPM), and Unemployment Rate have no effect on Poverty Levels in the Regencies/Cities of North Kalimantan Province. Simultaneously Government Expenditure, Human Development Index (IPM) and Unemployment Rate have an influence on the Poverty Level in the Districts/Cities of North Kalimantan Province. With an R-Square value of 0.710168, it means that the variable Government Expenditure, Human Development Index (IPM) and Unemployment Rate affect the Regency/City Poverty Rate of North Kalimantan Province by 71.0%. While the rest is 29%. Described by variables outside the equation of this model.