<![CDATA[This study aims to examine and analyze the effect of Regional Original Revenue (PAD), General Allocation Fund (DAU), and Special Allocation Fund (DAK) on Regional Expenditure, with economic growth as a moderating variable in regencies and municipalities in North Sumatra Province during the 2022–2024 period. This study employs a quantitative approach using secondary data. The sampling technique used is saturated sampling, involving 33 regencies and municipalities and a total of 99 observations during the study period. The data analysis techniques include descriptive statistics, classical assumption tests, multiple linear regression analysis, Moderated Regression Analysis (MRA), simultaneous significance testing (F-test), partial significance testing (t-test), and the coefficient of determination, with the assistance of SPSS software. The results indicate that PAD, DAU, and DAK each have a positive and statistically significant effect on Regional Expenditure. Economic growth does not moderate the effects of PAD, DAU, or DAK on Regional Expenditure. Simultaneously, PAD, DAU, DAK, economic growth, and the moderating interaction terms have a significant effect on Regional Expenditure. The coefficient of determination indicates that the research model explains 95.7% of the variation in Regional Expenditure, while the remaining 4.3% is explained by other factors outside the research model.]]>
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