Skripsi

PENGARUH PENDAPATAN ASLI DAERAH, DANA PERIMBANGAN, SILPA TERHADAP BELANJA MODAL DENGAN JUMLAH PENDUDUK SEBAGAI MODERASI KABUPATEN/KOTA DI SUMATERA SELATAN 2014-202

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The management and allocation of capital expenditure in district/city governments in South Sumatra Province are influenced by Local Original Revenue (PAD), Balancing Funds, and Budget Financing Surplus (SiLPA). In addition, the existence of a moderating variable in the form of population also plays an important role in strengthening the relationship between these fiscal factors and regional capital expenditure policies. This study was conducted with a quantitative approach using secondary data from the Regional Revenue and Expenditure Budget (APBD) realization report for the period 2014 to 2023, which covers all districts and cities in South Sumatra Province using census techniques. The statistical analysis used includes multiple linear regression to test the direct relationship between variables and moderation testing to determine the effect of the population variable on the relationship.

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Detail Information

Series Title

-

Call Number

T1729132025

Publisher

Indralaya : Prodi Akuntansi, Fakultas Ekonomi Universitas Sriwijaya., 2025

Collation

vi, 48 hlm.; 29 cm.

Language

Indonesia

ISBN/ISSN

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Classification

657.07

Content Type

Text

Media Type

-

Carrier Type

-

Edition

-

Subject(s)

Akuntansi

Specific Detail Info

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Statement of Responsibility

EM

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