Pengaruh Pendapatan Asli Daerah dan Dana Alokasi Umum terhadap Belanja Modal dengan Pertumbuhan Ekonomi sebagai Variabel Moderasi (Studi pada Kabupaten/Kota di Provinsi Kalimantan Selatan)
DOI:
https://doi.org/10.47747/snfmi.v3i1.3203Abstract
This study was conducted to examine (1) the effect of regional original revenue on capital expenditure, (2) the effect of general allocation funds on capital expenditure, (3) the effect of regional original revenue on economic growth, (4) the effect of general allocation funds on economic growth, (5) the effect of regional original revenue on capital expenditure with economic growth as a moderating variable, and (6) the effect of general allocation funds on capital expenditure with economic growth as a moderating variable in districts/cities in South Kalimantan Province from 2020 to 2024. The population of this study was all districts/cities in South Kalimantan Province. The sample was selected using a saturated sampling method, ensuring that all members of the population were included. The research sample consisted of 13 districts/cities. The analysis technique in this study was multiple linear regression in SPSS version 26. The results of this study indicate that local revenue has a significant effect on capital expenditure, general allocation funds do not have a significant effect on capital expenditure, local revenue has a significant effect on economic growth, general allocation funds do not have a significant effect on economic growth, local revenue does not have a significant effect on capital expenditure with economic growth as a moderating variable, and general allocation funds do not have a significant effect on capital expenditure with economic growth as a moderating variable.
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