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All Journal Riset Ilmu Manajemen Bisnis dan Akuntansi
Mariano Gilbertus Sitompul
Universitas Negeri Medan
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Pengaruh Pendapatan Asli Daerah, Dana Alokasi Umum, dan Dana Alokasi Khusus terhadap Belanja Daerah dengan Pertumbuhan Ekonomi sebagai Variabel Moderasi: Pada Kabupaten/Kota Provinsi Sumatera Utara Tahun 2022–2024 Mariano Gilbertus Sitompul; Tapi Rumondang Sari Siregar
Jurnal Rimba Riset Ilmu manajemen Bisnis dan Akuntansi Vol. 4 No. 4 (2026): November: Riset Ilmu Manajemen Bisnis dan Akuntansi
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/rimba.v4i4.3005

Abstract

This study aims to examine and analyze the effect of Regional Original Revenue (PAD), General Allocation Fund (DAU), and Special Allocation Fund (DAK) on Regional Expenditure, with economic growth as a moderating variable in regencies and municipalities in North Sumatra Province during the 2022–2024 period. This study employs a quantitative approach using secondary data. The sampling technique used is saturated sampling, involving 33 regencies and municipalities and a total of 99 observations during the study period. The data analysis techniques include descriptive statistics, classical assumption tests, multiple linear regression analysis, Moderated Regression Analysis (MRA), simultaneous significance testing (F-test), partial significance testing (t-test), and the coefficient of determination, with the assistance of SPSS software. The results indicate that PAD, DAU, and DAK each have a positive and statistically significant effect on Regional Expenditure. Economic growth does not moderate the effects of PAD, DAU, or DAK on Regional Expenditure. Simultaneously, PAD, DAU, DAK, economic growth, and the moderating interaction terms have a significant effect on Regional Expenditure. The coefficient of determination indicates that the research model explains 95.7% of the variation in Regional Expenditure, while the remaining 4.3% is explained by other factors outside the research model.
Co-Authors Tapi Rumondang Sari Siregar