The effect of DAU and PAD to enconomic growth with capital expenditures as intervening variabels

Authors

  • Manggar Wulan Kusuma Sekolah Tinggi Ilmu Ekonomi YKPN Yogyakarta

DOI:

https://doi.org/10.26486/jramb.v2i1.237

Keywords:

DAU, PAD, Capital Expenditure, Economic Growth

Abstract

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.

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Published

2017-05-17

Issue

Vol. 2 No. 1: Mei 2016

Section

Jurnal Riset Akuntansi Mercu Buana (JRAMB)

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