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All Journal Krisna: Kumpulan Riset Akuntansi ACCOUNTABILITY International Journal of Environmental, Sustainability, and Social Science Solusi: Jurnal Kajian Ekonomi dan Bisnis JSAP : Journal Syariah and Accounting Public Journal of Governance, Taxation, and Auditing JISMA: Jurnal Ilmu Sosial, Manajemen, dan Akuntansi Metta: Jurnal Penelitian Multidisiplin Ilmu
Marten PUYO
Universitas Ichsan Gorontalo
Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Social Sciences

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Moderation of Regional Original Revenue and Capital Expenditure on Economic Growth ARDIANSYAH, Riyans; PUYO, Marten; SALAM, Mursalim
Journal of Governance, Taxation and Auditing Vol. 4 No. 3 (2026): Journal of Governance, Taxation and Auditing (January - March 2026)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v4i3.1794

Abstract

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.
Co-Authors Ardiansyah, Riyans Arifin Aulia Fuad Rahman Darnawati Erwin Saraswati Hidayah, Fitriah Nurul Indriastuty, Nina Karnila Ramadhani Tuharea Mursalam Salim Said, Miranti Ar Sakir, Moch Sako, Inggred Raliandy SALAM, Mursalim Sutadji, Ika Makherta Sutrisno T Usman, Nur’adin Feriyanto