Analysis of Expenditure by Function and Its Effect on Poverty in Gorontalo Poverty

This study aims to determine the analysis of expenditures by function and the effect on poverty in Gorontalo Province. This study uses secondary data sourced from the statistics and the Directorate General of Fiscal Balance in 2015-2019 in Gorontalo Province. The data analysis applies multiple linear regression analysis. The results show that 1. Education function expenditure has a negative and significant effect on poverty. This indicates that any increase in spending on education functions can significantly reduce poverty. 2. Health function expenditure has a positive and significant effect on poverty. This shows that any
increase in spending on health functions can significantly increase poverty. 3. Expenditure and economic function has a negative and significant effect on poverty. This indicates that any increase in spending on economic function can significantly reduce poverty thus. Expenditure by education function, health function, and economic function has an effect of 71% on poverty in Gorontalo Province in 2015-2019.