Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal E-Jurnal Akuntansi
Evita Dian Kurniasih
Unknown Affiliation
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Capital Expenditure as a Mediator of Regional Financial Independence: Empirical Evidence from East Java Evita Dian Kurniasih; Ikhsan Budi Riharjo; Lilis Ardini
E-Jurnal Akuntansi Vol. 35 No. 2 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study examines the role of capital expenditure as a mediating variable in the relationship between locally generated revenue (Pendapatan Asli Daerah or PAD), general allocation funds (Dana Perimbangan or DP), economic growth, and the financial independence of district and municipal governments in East Java Province. The analysis utilizes secondary data sourced from the East Java Provincial Budget Realization Report (Laporan Realisasi Anggaran or LRA), obtained from regional budget (APBD) documents, as well as economic growth data published by the Central Statistics Agency for the period 2018–2022. Path analysis is employed to assess the relationships among the variables, while the Sobel test is used to evaluate the mediating effect of capital expenditure. The results indicate that both PAD and economic growth exert a positive influence on capital expenditure and financial independence. In contrast, DP does not have a significant effect on either capital expenditure or financial independence. Furthermore, the Sobel test reveals that capital expenditure does not mediate the relationship between PAD, DP, and financial independence.
Co-Authors Ikhsan Budi Riharjo Lilis Ardini