T This study aims to examine the effect of the degree of independence, the degree of dependency and the degree of fiscal decentralization on economic growth with the human development index as a moderating variable (case study: districts/cities in west papua province in 2017-2021). the study was conducted using the multiple regression method applied in this study, which uses secondary panel data obtained from the financial reports of the district and city governments in west papua province for the period 2017-2021. this study is a quantitative study using time series data from 2017 to 2021. the population studied includes all districts and cities in west papua province, which consists of 1 province, 1 city and 13 districts. the sample was taken using the purposive sampling method, with the condition that districts and cities in west papua province must have a regional government financial report (lkpd) for the period 2017-2021, which includes information on the development of total regional income each year. the research results show that (1) the regional independence ratio variable has a negative effect on economic growth, (2) the regional dependency ratio variable has a positive effect on economic growth, (3) the fiscal decentralization degree ratio variable has a positive effect on economic growth, (4) the hdi variable moderates the effect of the regional independence ratio and economic growth, (5) the hdi variable moderates the effect of the regional dependency ratio and economic growth and (6) the hdi variable moderates the effect of fiscal decentralization on economic growth. the research contributes to the literature in the field of public sector accounting and suggests the importance of improving the quality of human resources to encourage economic development.