TY - JOUR AU - Alfasadun Alfasadun AU - Pancawati Hardiningsih AU - Indri Wakhidati PY - 2018/07/30 Y2 - 2024/03/29 TI - KARAKTERISTIK DAERAH TERHADAP BELANJA MODAL DENGAN PEMODERASI PERTUMBUHAN EKONOMI JF - Dinamika Akuntansi Keuangan dan Perbankan JA - dakp VL - 6 IS - 1 SE - Articles DO - UR - https://www.unisbank.ac.id/ojs/index.php/fe9/article/view/5944 AB - This study aims to analyze the effect of the Original Income, the difference between the expenditure budget, and the Area of Capital expenditure with economic growth as a moderating variable. Population in this research is Regency / City of Province of Central Java counted 35 which consist of 29 regency and 6 municipality. Sample Samples selected were 35 districts / cities with census technique. Secondary data retrieval method using report from BPS in Regency / Municipality of Central Java Province. The analysis used multiple linear regression model of moderation model with the basis of interaction. The results showed that PAD has a positive effect on capital expenditure. Similarly, SiLPA has a positive effect on capital expenditure. The area has positive effect on capital expenditure. Economic Growth is a positive influence on capital expenditure. Economic growth strengthens the effect of PAD on capital expenditures. While Economic Growth is not proven to strengthen the influence of SiLPA on capital expenditure.Keywords: local original revenue, SiLPA, area, economic growth, capital expenditure ER -