Moderation of Regional Original Revenue and Capital Expenditure on Economic Growth
DOI:
https://doi.org/10.38142/jogta.v4i3.1794Keywords:
Regional Original Revenue, Capital Expenditure, Balancing Fund, Economic GrowthAbstract
The purpose of this study is to examine the effect of regional original revenue and capital expenditure on economic growth, with balancing funds as a moderating variable. The study population consisted of regional financial data from five regencies/cities in North Kalimantan Province. The sample selection method used purposive sampling. The data consisted of Gross Regional Domestic Product (GDP) at constant prices to determine economic growth in North Kalimantan regencies/cities, realized regional income (PAD), capital expenditure, and balancing funds. Data analysis methods used descriptive statistical analysis, linear regression, and moderated regression analysis. The results of the study indicate that Regional Original Revenue (PAD) partially has no positive effect on economic growth. Capital Expenditure has a positive and significant effect on economic growth. The Balancing Fund has no direct effect on economic growth. The Balancing Fund is proven to act as a pure moderator in the relationship between Capital Expenditure and Economic Growth. Conversely, the Balancing Fund is unable to moderate the relationship between Regional Original Revenue and Economic Growth. Simultaneously, PAD, Capital Expenditure, and the Balancing Fund are able to explain variations in regional economic growth quite well, although there are still other factors outside the model that also influence economic growth.
References
Ahamed, Faruque, 2021. Impact of Public and Private Investments on Economic Growth of Developing Countries, https://doi.org/10.48550/arXiv.2105.14199
Badrudin, 2017. Perimbangan Keuangan Pusat dan Daerah
Efendi, 2023. Teori Stewardship dan Akuntabilitas Pengelolaan Dana Daerah.
Ghozali, Imam. 2005. Aplikasi Analisis Multivariate dengan Program SPSS, Badan Penerbit Universitas Diponegoro, Semarang.
Halim, Abdul. 2004. Akuntansi Keuangan Daerah, Penerbit Salemba Empat, Jakarta.
Haga, R., Nugroho , S., Bancin , J. B., & Christmas , A. F. (2024). Pengaruh Pendapatan Asli Daerah, Dana Perimbangan, Terhadap Belanja Pemerintah dan Pertumbuhan Ekonomi di Kalimantan Tengah. Jurnal Ilmiah Ekonomi, Akuntansi, Dan Pajak, 1(4), 127–141. https://doi.org/10.61132/jieap.v1i4.633
Hutapea, Ruth Septaria. 2025. Pengaruh Pendapatan Asli Daerah, Belanja Modal Terhadap Pertumbuhan Ekonomi dan Dana Perimbangan Sebagai Pemoderasi di Kabupaten/Kota Sumatera Utara, Jurnal Manajemen Akuntansi (JUMSI). DOI: https://doi.org/10.36987/jumsi.v3i3.4216
Irwan Saputra (2023). Analisis Pengaruh Pendapatan Asli Daerah dan Belanja Modal terhadap Pertumbuhan Ekonomi di 12 Kabupaten/Kota Provinsi Riau.
Irvan, I. Putu, Karmini, Ni Luh (2016), Pengaruh Pendapatan Asli Daerah, Dana Perimbangan terhadap Pertumbuhan Ekonomi Dngan Belanja Modal sebagai Variabel Intervening. E-Jurnal EP Unud, 5[3] : 338-362
Melasari, F. (2024). Moderasi Pertumbuhan Ekonomi Terhadap Pengaruh Dana Perimbangan Daerah Dalam Pengalokasian Belanja Modal.
Nisa, Aulia Afafun. (2017). “Analisis Pengaruh Pendapatan Asli Daerah, Dana Alokasi Umum dan Dana Bagi Hasil Pajak Terhadap Pertumbuhan Ekonomi Kabupaten/Kota di Provinsi Jawa Timur”. Jurnal Ilmu Ekonomi. Vol. 1, Jilid 2. Hal: 203-214.
Putri, E. S., & Mauliyah, N. I. (2022). Pengaruh Pertumbuhan Ekonomi, Pendapatan Asli Daerah, Dana Alokasi Umum, dan Dana Alokasi Khusus terhadap Pengalokasian Belanja Modal. Asersi, 2(2), 108–117. https://doi.org/10.25047/asersi.v2i2.3603
Rahayu, Tasya Sukma. Jaeni, Jaeni (2025). Pengaruh Pendapatan Asli Daerah (Pad) Dan Dana Transfer Ke Daerah Terhadap Belanja Modal Dengan Rasio Kemandirian Sebagai Variabel Moderasi: Studi Empiris Pada Pemerintah Kabupaten/Kota Di Provinsi Jawa Tengah Tahun 2020-2023. Costing : Journal Of Economic, Bussines And Accounting Vol.8 No.4
Doi:Https://Doi.Org/10.31539/Tabaqr66
Sukirno, Sadono. (2003). Pengantar teori makro ekonomi, PT.Raja grafindo persada, Jakarta.
Silaturrahmi, M., Marzuki, C. A. (2023). Pengaruh Pendapatan Asli Daerah dan Dana Perimbangan Terhadap Belanja Daerah Provinsi Wilayah Timur Indonesia. Jurnal Visioner & Strategis, Volume 12, Nomor 2, September
Wahyuni, A. S. (2020). Pengaruh Pendapatan Asli Daerah dan Dana Alokasi Umum Terhadap Pertumbuhan Ekonomi Kota Surakarta. Jurnal STEI.
Wayan, Dewi, Ini, Ratna., dan Suputra, I Dewa Gede Dharma. (2017). “Pengaruh Pendapatan Asli Daerah, Dana Alokasi Umum, Dana Alokasi Khusus, Belanja Modal Terhadap Pertumbuhan Ekonomi”. E-Jurnal Akuntansi Universitas Udayana. Vol. 18, No 3
Downloads
Published
Issue
Section
License
Copyright (c) 2026 Riyans ARDIANSYAH, Marten PUYO, Mursalim SALAM
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
Creative Commons Attribution-NonCommercial 4.0 International License.
