Pengaruh Pendapatan Asli Daerah dan Belanja Modal Terhadap Kemandirian Keuangan Provinsi Jawa Barat Dengan Pertumbuhan Ekonomi Sebagai Variabel Moderasi

Riris Nurjanah, Arvian Triantoro, Raden Dian Hardiana

Abstract


This study aims to determine the effect of local revenue and capital expenditure on regional financial independence with economic growth as a moderating variable. The research method used is descriptive verification with a quantitative approach. The data collection technique used is a documentation study through secondary data obtained from the official website of DJPK and BPS West Java Province. By using the census sampling technique, this study used all members of the population consisting of 27 district / city local governments in West Java Province in 2018-2022. Hypothesis testing was carried out using panel data regression analysis and moderation variable regression analysis through Eviews 12. The results showed that local revenue has a positive effect on regional financial independence, capital expenditure has a positive effect on regional financial independence, economic growth does not moderate the effect of local revenue on regional financial independence, and economic growth does not moderate the effect of capital expenditure on regional financial independence.


Keywords


Regional Original Revenue, Capital Expenditure, Regional Financial Independence, Economic Growth.

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References


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