Negara, Gigih Tunjung and , Dewita Puspawati, SE., M.Sc.,Ak.,CA (2022) Pertumbuhan Ekonomi Sebagai Variabel Pemoderasi Pendapatan Asli Daerah, Dana Alokasi Umum, Dan Dana Alokasi Khusus Terhadap Belanja Modal Pada Kabupaten/Kota Se-Pulau Jawa Tahun 2019-2020. Skripsi thesis, Universitas Muhammadiyah Surakarta.
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Abstract
In relation to the Indonesian government system, recent decentralization is often associated with the government system; the existence of decentralization will have a positive impact on the development of underdeveloped regions in a country so that these autonomous regions can be independent and can automatically advance national development. This tendency to advance development in autonomous regions is the background in this study, in which this study aims to analyze local revenue, general allocation funds, and special allocation funds for capital expenditures with economic growth as a moderating variable. The population in this study is the regency/city government in Java in the 2019-2020 budget period. The sample in this study was district/city governments throughout Java in the 2019-2020 budget period, using side purposive as a sampling technique, so the research sample was obtained as many as 210 samples from 35 districts/cities in Central Java for two years. The data analysis method used multiple linear regression analysis with the help of the SPSS 26 program. The results of the study prove empirically that local revenue and general allocation funds have an effect on capital expenditure. Meanwhile, general allocation funds have no effect on capital expenditures. In addition, in this study it was found that economic growth could not moderate the relationship between local revenue and special allocation funds with regional expenditures. However, economic growth can moderate the relationship between general allocation funds and capital expenditures.
| Item Type: | Thesis (Skripsi) |
|---|---|
| Uncontrolled Keywords: | local revenue, general allocation fund, special allocation fund, capital expenditure, economic growth |
| Subjects: | H Social Sciences > HJ Public Finance |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | GIGIH TUNJUNG NEGARA |
| Date Deposited: | 28 Oct 2022 09:15 |
| Last Modified: | 28 Oct 2022 09:15 |
| URI: | http://eprints.ums.ac.id/id/eprint/105249 |
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