DETERMINAN BELANJA MODAL DI INDONESIA DENGAN PERTUMBUHAN EKONOMI SEBAGAI VARIABEL MODERASI

Sofwan Sidik, NIM.: 22208011028 (2024) DETERMINAN BELANJA MODAL DI INDONESIA DENGAN PERTUMBUHAN EKONOMI SEBAGAI VARIABEL MODERASI. Masters thesis, UIN SUNAN KALIJAGA YOGYAKARTA.

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Abstract

This research analyzes the influence of local original income, special allocation funds, general allocation funds, and excess budget financing on provincial government capital expenditure in Indonesia in 2014-2023. This study uses a quantitative study using panel data. The analysis technique used in this research is Moderated Regression Analysis (MRA) panel with economic growth as moderation. The research results explain that the variables PAD, DAK, DAU, and SiLPA simultaneously have a significant effect on capital expenditure. Partially PAD, DAK, DAU and SiLPA have a positive effect on capital expenditure. The MRA test confirmed that economic growth succeeded in strengthening the relationship between DAK and capital expenditure, and weakened the relationship between DAU and capital expenditure, while the PAD and SiLPA variables failed to moderate.

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