Pengaruh Kekayaan Daerah dan Belanja Modal Terhadap Kinerja Penyelanggaraan Pemerintah: Pengujian Legislative Power Sebagai Variabel Pemoderasi

Pengaruh Kekayaan Daerah dan Belanja Modal Terhadap Kinerja Penyelanggaraan Pemerintah: Pengujian Legislative Power Sebagai Variabel Pemoderasi

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 te...

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Main Authors: Regina Usman, Fauzan Misra, Firdaus Firdaus
Format: Article
Language:Indonesian
Published: Universitas Udayana 2019-11-01
Series:E-Jurnal Akuntansi
Online Access:https://ojs.unud.ac.id/index.php/Akuntansi/article/view/51279
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spelling doaj-5f7cc7ecfaca484487ec3258887123d32020-11-25T01:26:08ZindUniversitas UdayanaE-Jurnal Akuntansi2302-85562019-11-01292561 – 576561 – 57610.24843/EJA.2019.v29.i02.p0651279Pengaruh Kekayaan Daerah dan Belanja Modal Terhadap Kinerja Penyelanggaraan Pemerintah: Pengujian Legislative Power Sebagai Variabel PemoderasiRegina Usman0Fauzan Misra1Firdaus Firdaus2Fakultas Ekonomi Universitas AndalasFakultas Ekonomi Universitas AndalasFakultas Ekonomi Universitas AndalasIn 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. Keywords : Regional Wealth; Capital Expenditures;  Legislative Power; Performance of Local Government Operation.https://ojs.unud.ac.id/index.php/Akuntansi/article/view/51279
collection DOAJ
language Indonesian
format Article
sources DOAJ
author Regina Usman
Fauzan Misra
Firdaus Firdaus
spellingShingle Regina Usman
Fauzan Misra
Firdaus Firdaus
Pengaruh Kekayaan Daerah dan Belanja Modal Terhadap Kinerja Penyelanggaraan Pemerintah: Pengujian Legislative Power Sebagai Variabel Pemoderasi
E-Jurnal Akuntansi
author_facet Regina Usman
Fauzan Misra
Firdaus Firdaus
author_sort Regina Usman
title Pengaruh Kekayaan Daerah dan Belanja Modal Terhadap Kinerja Penyelanggaraan Pemerintah: Pengujian Legislative Power Sebagai Variabel Pemoderasi
title_short Pengaruh Kekayaan Daerah dan Belanja Modal Terhadap Kinerja Penyelanggaraan Pemerintah: Pengujian Legislative Power Sebagai Variabel Pemoderasi
title_full Pengaruh Kekayaan Daerah dan Belanja Modal Terhadap Kinerja Penyelanggaraan Pemerintah: Pengujian Legislative Power Sebagai Variabel Pemoderasi
title_fullStr Pengaruh Kekayaan Daerah dan Belanja Modal Terhadap Kinerja Penyelanggaraan Pemerintah: Pengujian Legislative Power Sebagai Variabel Pemoderasi
title_full_unstemmed Pengaruh Kekayaan Daerah dan Belanja Modal Terhadap Kinerja Penyelanggaraan Pemerintah: Pengujian Legislative Power Sebagai Variabel Pemoderasi
title_sort pengaruh kekayaan daerah dan belanja modal terhadap kinerja penyelanggaraan pemerintah: pengujian legislative power sebagai variabel pemoderasi
publisher Universitas Udayana
series E-Jurnal Akuntansi
issn 2302-8556
publishDate 2019-11-01
description 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. Keywords : Regional Wealth; Capital Expenditures;  Legislative Power; Performance of Local Government Operation.
url https://ojs.unud.ac.id/index.php/Akuntansi/article/view/51279
work_keys_str_mv AT reginausman pengaruhkekayaandaerahdanbelanjamodalterhadapkinerjapenyelanggaraanpemerintahpengujianlegislativepowersebagaivariabelpemoderasi
AT fauzanmisra pengaruhkekayaandaerahdanbelanjamodalterhadapkinerjapenyelanggaraanpemerintahpengujianlegislativepowersebagaivariabelpemoderasi
AT firdausfirdaus pengaruhkekayaandaerahdanbelanjamodalterhadapkinerjapenyelanggaraanpemerintahpengujianlegislativepowersebagaivariabelpemoderasi
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