PENGARUH PENDAPATAN ASLI DAERAH DAN DANA PERIMBANGAN TERHADAP PERTUMBUHAN EKONOMI DENGAN BELANJA MODAL SEBAGAI VARIABEL INTERVENING DI KABUPATEN PESISIR SELATAN, TAHUN 2014 – 2018

PENGARUH PENDAPATAN ASLI DAERAH DAN DANA PERIMBANGAN TERHADAP PERTUMBUHAN EKONOMI DENGAN BELANJA MODAL SEBAGAI VARIABEL INTERVENING DI KABUPATEN PESISIR SELATAN, TAHUN 2014 – 2018

local revenue, equalization fund, capital expenditures, economic growth

This study aims to analyze the influence of local revenue and equalization fund on the economic growth with capital expenditures as an intervening variable in the Pesisir Selatan Regency. The type of data in this study is secondary data sourced from reports on the realization of the APBD and economic growth data in Pesisir Selatan Regency from 2014 to 2018. This study used the partial least square method. The data analysis technique using is quantitative data analysis. The results of this study indicate that local revenue had a negative and insignificant effect on capital expenditure, equalizaton fund had a positive and insignificant effect on capital expenditure and capital expenditure cannot be an intervening variable in the relationship between original regional income and balance funds on economic growth.

Sasa Wulandari, Rudy Badrudin

http://jam.stieykpn.ac.id/index.php/jam/issue/view/138

STIE YKPN Yogyakarta

Agustus 2021

Sri Wahyuni

P ISSN 2621-7031
E ISSN 2621-704X

PDF

Indonesian

Text

Jurnal Akuntansi dan Manajemen STIE YKPN Yogyakarta 2021