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Evita Dian Kurniasih
Magister Akuntansi Sekolah Tinggi Ilmu Ekonomi Indonesia Surabaya, Indonesia
Economics, Econometrics & Finance

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Belanja Modal Sebagai Mediator Kemandirian Keuangan Daerah Di Jawa Timur Evita Dian Kurniasih; Ikhsan Budi Riharjo; Lilis Ardini
E-Jurnal Akuntansi Vol 35 No 2 (2025)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i02.p13

Abstract

This study explores the role of Capital Expenditures as a mediator between Regional Original Income (PAD), Balancing Funds, Economic Growth and Financial Independence in district/city governments in East Java Province. Secondary data is in the form of LRA for East Java Province obtained from APBD reports and economic growth from Central Statistics Agency publications for the 2018–2022 period. Path analysis was used to evaluate the relationship between variables, and the Sobel Test was applied to assess the mediating role of Capital Expenditures. The results of the analysis show that PAD and Economic Growth have a positive influence on Capital Expenditures and Financial Independence. However, the Balancing Fund does not make a significant contribution to Capital Expenditures or Financial Independence. Sobel Test analysis reveals that Capital Expenditures do not mediate the relationship between PAD, Balancing Funds and Financial Independence. Keywords: Regional Original Income; Balancing Funds; Economic Growth; Financial Independence; Capital Expenditures
Co-Authors Ikhsan Budi Riharjo Lilis Ardini