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Journal : EL-MUHASABA

KINERJA KEUANGAN DAERAH YANG DIMODERASI BELANJA MODAL TERHADAP PERTUMBUHAN EKONOMI Linawati, Linawati; Solikah, Mar’atus
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 10, No 1 (2019): El Muhasaba
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/em.v10i1.5789

Abstract

Planned financial performance, with estimates and realization of revenues and accuracy of expenditure allocation, is expected to increase economic growth. Increased economic growth indicates increased the economic activities of that area, followed by increasing income and the welfare of its people. The financial performance is allegedly not always increasing economic growth. The purpose of this study was to analyze the effect of regional financial performance on economic growth which moderated capital expenditure in the City and Regency of the Ex-Kediri Residency. The population as well as the sample in this study are 7 regions, namely 2 cities and 5 districts in the Kediri residency of East Java. The object of research is regional financial performance, capital expenditure and economic growth. The data used is secondary data, consisting of budget data on APBD realization and economic growth, obtained from the bps and dpjk websites. Data analysis using SEM Moderating analysis. This study has found that financial performance does not have a significant and negative effect on economic growth. Capital expenditure has a significant negative effect on economic growth, and capital expenditure can be as a moderator of regional financial performance towards economic growth.
Co-Authors Abd Hamid Agus Sukerta, Agus Andy Kurniawan, Andy andyka, made Anggreni, Ni Komang Ayu Sri Annisa Annisa Ardiansiah, Ardiansiah Ariana, Anak Agung Gede Bagus Aryawan, Made Badrus Zaman Bakri Bakri Bayu Dibawan, I Made Budi Antara, Gde Made Dasa Ismaimuza Devi, Ayu Sri Puspita Dewi Wirastuti, Ni Made Ary Esta Evie Awuy Fitrianti Fitrianti, Fitrianti Gde Sukadarmika Gede Sukadarmika Gerson Feoh, Gerson Giriantari, I.A.Dwi Giriantari, Ida Ayu Gunawan, Arby Virto Hairiyah, Hairiyah Hermawati Hermawati, Hermawati I G.A.K. Warmayana, I G.A.K. I G.M.W. Meindra Sidemen, I G.M.W. Meindra I Gede Putu Wirawan I Gusti Made Arya Sasmita, I Gusti Made I K A Riki Gunawan, I K A Riki I K. A. Riki Gunawan, I K. A. Riki I ketut Gede Darma Putra I Made Oka Widyantara I Made Suartika I Nyoman Murdiana I.A.D Giriantari, I.A.D I.M.O, Widyantara IGP. Agus Aries Pratama, IGP. Agus IM. O. Widyantara, IM. O. Jaeng, Maxinus Junivan, Junivan Kartono, Rano Kumbara, Cokis Ratih Kurnianti, Sri Kurniawanti, Indah Dwi Laksmidewi, Aniek Lestari, Sayu Ketut Febri Made Sudarma Marinus B. Tandiayuk Marinus Barra Tandiayuk Matoneng, Rosdiana Melati, IGA Sri Mertasana, I. P. A. Mertasana, P.A. Muh. Rizal Musdalifa Musdalifa MUSTAMIN IDRIS N Paramaita, N N.M.A.E.D. WIRASTUTI, N.M.A.E.D. Nahdataeni S, Inti Ngurah Indra ER Ngurah Indra Erawan Ni Gusti Ayu Dewi Paramita Arisandi, Ni Gusti Ayu Ni Made Ary Esta Dewi Wirastuti NMAE Dewi Wirastuti NMAED Wirastuti Nurlita, Nurlita Nurul Huda Nyoman Gunantara Nyoman Putra Sastra Nyoman Wendy Saputra Oka Widyantara, I Made Pathuddin, Pathuddin Pradnyana Jaya, Putu Agus Pranandito, Dimas Pratama, I Putu Arie Pratama, Pratama Puji Astuti Putra Adi Wibowo Qitra Sandi Rahardian, Rifky Lana Rantelino, Yuliyanti Riawanto Tambun, Riawanto Ridho Yurham Riski, Riska Rizal, Muh Rizal, Muh Rukmi Sari Hartati Rusdiana, Komang Ery Ruslan, Haryati Saputra, Komang Oka SB, Sigit Wisnu Sedana, Pande Mastra Siahaan, Edita Revine Solikah, Mar’atus Solikah, Mar’atus Sondi, Dwiyanto Suarimbawa, I Made Rai Subrata, Komang Kompyang Agus Sudarman Sudarman Sudarman, Asa Arya Suhardi Suhardi Sukayasa Sukayasa Suryani, Luh Ika Dhivtyasari Suryani, Putu Sri Merta Toangi, Dina Fitriana Ulfiani, Ulfiani Usman H.B, Usman H.B Utama Yasa, I Gusti Made Meri W. Setiawan, W. Warina, Elda Wenas, Irene Christina Widiawati, Hestin Sri Widyadi Setiawan Widyantara, I. M. O. Widyantara, I.M.O. Wiharta, D.M. Winaya, Alit Wirastutia, N.M.A.E.D. Wisnu, Sigit Yoga Divayana, Yoga Yulendasari, Rika Zulkifli N Zulkifli N, Zulkifli N