文章基本信息

标题：Pengaruh Kekayaan Daerah dan Belanja Modal Terhadap Kinerja Penyelanggaraan Pemerintah: Pengujian Legislative Power Sebagai Variabel Pemoderasi
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作者：Regina Usman ; Fauzan Misra ; Firdaus Firdaus 等
期刊名称：E-Jurnal Akuntansi Universitas Udayana
印刷版ISSN：2302-8556
出版年度：2019
卷号：29
期号：2
页码：561-576
DOI：10.24843/EJA.2019.v29.i02.p06
出版社：E-Jurnal Akuntansi Universitas Udayana
摘要：In addition, this study also aims to see how the legislative power variable can strengthen the relationship between regional wealth variables and capital expenditure on the performance of local government operations.The criteria for collecting sampling in this study were using purposive sampling techniques to obtain a sample of 149 provinces for five years.This study used a multiple linear regression analysis models with the Moderate Regression Analysis method.The results of the study indicated that the regional wealth variable did not affect the performance of regional government administration, while capital expenditure had a positive and significant effect on the performance of local government operations.The results also showed that legislative power could weaken the relationship between capital expenditure and the performance of local government operations.
关键词：Kekayaan Daerah; Belanja Modal; Legislative Power dan Kinerja Penyelenggaraan Pemerintah Daerah