Pengaruh Pendapatan Asli Daerah, Dana Perimbangan dan Belanja Modal Terhadap Kinerja Keuangan Pemerintah Daerah dengan Jumlah Penduduk Sebagai Variabel Moderating

Amira Lintang Azzahra (Universitas Sarjanawiyata Tamansiswa)

Jurnal Literasi Akuntansi
Vol 6 No 3 (2026): September 2026

Purpose: This study aims to prove the influence of Regional Original Income, Balancing Funds, Capital Expenditure on Regional Government Financial Performance with Population as a Moderating Variable. Method: This quantitative research uses panel data analysis covering 35 Central Java Provinces, the data used comes from the APBD Realization Report and BPS. Finding: The results show that PAD positively influences local government financial performance, but Capital Expenditure and Balancing Funds have no significant impact. Population can control the relationship between independent variables and financial performance. Novelty:  This study adds the Population variable as a moderating variable in the relationship between Regional Original Revenue (PAD), Balanced Funds, and Capital Expenditures on the Financial Performance of Regency/City Governments in Central Java Province for the 2019–2023 period. The use of this moderating variable is still rarely done in previous studies, so it is hoped that it will provide a more comprehensive understanding of the factors that influence regional financial performance.