E-JURNAL AKUNTANSI
Vol 34 No 11 (2024)

Determinants of Economic Growth in Special Autonomous Regions: Does Capital Expenditure Important?

Rizki Linda Afiska (Fakultas Ekonomika dan Bisnis Universitas Islam Indonesia, Indonesia)



Article Info

Publish Date
30 Oct 2024

Abstract

This study aims to examine the influence of balancing funds, special autonomy funds, and regional own-source revenues on economic growth, with capital expenditure as an intervening variable. A purposive sampling method was used, selecting three Indonesian provinces: Aceh, Papua, and West Papua. Data analysis was conducted using panel data regression and path analysis models.The results indicate that balancing funds and regional own-source revenues do not significantly influence capital expenditure, whereas special autonomy funds have a significant positive effect on capital expenditure. Additionally, balancing funds, specialautonomy funds, and regional own-source revenues directly have a significant positive effect on economic growth, while capital expenditure does not significantly impact economic growth. Path analysis further reveals that capital expenditure does not mediate the relationship between balancing funds, special autonomy funds, regional own-source revenues, and economic growth.

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Journal Info

Abbrev

akuntansi

Publisher

Subject

Economics, Econometrics & Finance

Description

E-Jurnal Akuntansi covered various research approaches, namely: quantitative, qualitative and mixed-method. E-Jurnal Akuntansi focuses related on various themes, topics and aspects of accounting and investment, including (but not limited) to the following topics: Financial Accounting Managerial ...