ESTD PERPUSTAKAAN UNTAD
ESTD PERPUSTAKAAN UNTAD
| JudulPengaruh Belanja Modal, Dana Alokasi Umum Dan Dana Alokasi Khusus Terhadap Tingkat Kemandirian Keuangan Daerah Dengan Pertumbuhan Ekonomi Sebagai Variabel Moderasi Provinsi Sulawesi Tengah 2017-2021 |
| Nama: ZULFA |
| Tahun: 2024 |
| Abstrak The level of regional financial independence is the ability of local governments to finance government activities, development, and services to the community using their own costs in accordance with the principle of decentralization. This study aims to examine the effect of Capital Expenditure, General Allocation Fund, and Special Allocation Fund, on the level of regional financial independence, especially in Central Sulawesi province in 2017-2021 with Economic Growth as a Moderating Variable. This type of research uses secondary data in the form of APBD Realization Reports for 2017 - 2021. There are 70 samples which are all districts / cities in Central Sulawesi Province. In this study, the data were tested using PLS (Partial Least Square) analysis and processed using WarpPLS 0.7 software. The results of this study indicate that Capital Expenditure and Special Allocation Fund have a positive and significant effect on the level of Regional Financial Independence while the General Allocation Fund has a significant negative effect on the level of Regional Financial Independence. The moderation variable (Economic Growth) is able to moderate the General Allocation Fund and Special Allocation Fund variables, but is unable to moderate the Capital Expenditure variable on the level of Regional Financial Independence. with the results of this study will provide a valuable explanation of the correlation between variables and will provide relevant views to regulators in order to increase public confidence. Keywords: Capital Expenditure, General Allocation Fund, Special Allocation Fund, Level of Regional Financial Independence, Economic Growth. |