Open AccessThe effect of DAU and PAD to enconomic growth with capital expenditures as intervening variabels
Author(s) -
Manggar Wulan Kusuma
Publication year - 2017
Publication title -
jramb (jurnal riset akuntansi mercubuana)/jurnal riset akuntansi mercu buana (jramb)
Language(s) - English
Resource type - Journals
eISSN - 2548-4338
pISSN - 2460-1233
DOI - 10.26486/jramb.v2i1.237
Subject(s) - revenue , capital expenditure , capital (architecture) , variable (mathematics) , local government , variables , business , intervening variable , government (linguistics) , capital city , economics , finance , public economics , geography , statistics , demography , economic geography , mathematical analysis , population , linguistics , philosophy , mathematics , archaeology , sociology
This study aims to determine whether the general allocation funds and local revenue can affect economic growth in South Sulawesi Province by using variable capital expenditure as an intervening variable. The data source used is secondary data in the form of financial report of local government of regency / city in South Sulawesi Province in 2006 until 2013. Data analysis technique used is Partial Least Square (PLS) analysis. The result of the research shows that 1) General allocation fund has negative effect to capital expenditure; 2) Original revenue of the region has a positive effect on capital expenditure; 3) Capital expenditure negatively affects economic growth.