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All Journal JURNAL RISET AKUNTANSI DAN AUDITING JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Jurnal Kewirausahaan, Akuntansi, dan Manajemen TRI BISNIS
Njonjie, Philep
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Journal : Jurnal Kewirausahaan, Akuntansi, dan Manajemen TRI BISNIS

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The Effect of Capital Expenditure and Balancing Funds on Regional Financial Performance Through Regional Original Revenue Njonjie, Philep; Bagu, Agustin
JURNAL KEWIRAUSAHAAN, AKUNTANSI DAN MANAJEMEN TRI BISNIS Vol 7 No 1a (2025): Jurnal Kewirausahaan, Akuntansi, dan Manajemen (Special Issue)
Publisher : STIE Tri Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59806/jkamtb.v7i1a.680

Abstract

This study was conducted to examine the effect of capital expenditure and balancing funds on regional financial performance, with regional revenue as a mediating variable. The objects of this study were 12 regencies and 3 cities in the provinces of Maluku and North Maluku. This study was quantitative in nature. The sample was determined using the census method. The data used are secondary data sourced from the Budget Realization Report (LRA) of the Supreme Audit Agency (BPK) of the Republic of Indonesia, website www.bpk.go.id, from 2020 to 2023. The data were tested using Partial Least Square testing with a significance level of 5% and using WarpPLS 8.0 software. The results of the study indicate that capital expenditure and balancing funds have a significant positive effect on local revenue, local revenue and capital expenditure have a significant positive effect on local financial performance, while balancing funds do not have a significant effect on local financial performance. Local revenue mediates the relationship between capital expenditure and local financial performance, as well as between balancing funds and local financial performance. Keywords: Capital Expenditure, Fiscal Equalization Funds, Local Government Revenue, Local Government Financial Performance
Co-Authors Bagu, Agustin Grace Nangoi Hendrik Gamaliel Hi. Posi, Sahrul