PERANAN MEDIASI BELANJA PEMERINTAH DAN MODERASI AKUNTABILITAS KEUANGAN TERHADAP PEREKONOMIAN DAERAH
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Abstract
This research aims to analyze the effects of mediation of government spending and moderation of financial accountability in the regional economy. This research uses panel data analysis to estimate mediation of government spending and moderation of accountability for the regional economy with local original income, regional wealth, and quality of human resources as independent variables. This research also takes into account the impact of the Covid-19 pandemic on the regional economy. The population in this research is all districts/cities in Indonesia from 2013 to 2021. This research shows that government spending plays a mediating role in the regional economy and financial accountability plays a moderating role in the relationship between government spending and the regional economy. The results of this research also prove that local own-source revenue, regional wealth, quality of human resources, and the Covid-19 pandemic have an influence on the regional economy. The implication of this research is the importance of management of the local own-source revenue and financial accountability to support the regional economy.
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Hadiwibowo, Y., Priharjanto, A., Usman, F., & Rakinaung, E. (2023). PERANAN MEDIASI BELANJA PEMERINTAH DAN MODERASI AKUNTABILITAS KEUANGAN TERHADAP PEREKONOMIAN DAERAH. Akurasi : Jurnal Studi Akuntansi Dan Keuangan, 6(2), 481-498. https://doi.org/10.29303/akurasi.v6i2.438
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Ballinger, G. A. (2004). Using generalized estimating equations for longitudinal data analysis. Organizational Research Methods, 7(2), 127-150. https://doi.org/10.1177/1094428104263672
Budihardjo, A., Arianti, F., & Mas’ud, F. (2021). Pengaruh investasi, tenaga kerja, dan indeks pembangunan nanusia terhadap PDRB (Studi kasus Kabupaten/Kota di Provinsi Jawa Tengah tahun 2016-2018). Diponegoro Journal of Economics, 9(2), 1-9. https://ejournal3.undip.ac.id/index.php/jme/article/view/31529
Detter, D., & Fölster, S. (2016). The Public Wealth of Nations: How Management of Public Assets Can Boost or Bust Economic Growth. Springer. https://doi.org/10.1057/9781137519863
Dharma, F. (2022). Financial accountability on local government and regional economic growth. JPPI (Jurnal Penelitian Pendidikan Indonesia), 8(3), 632-639. https://doi.org/10.29210/020221472
Dibia, N. O., & Onwuchekwa, J. C. (2019). Taxation and economic growth in Nigeria. Accounting and Taxation Review, 3(2), 111-119. https://www.zbw.eu/econis-archiv/bitstream/11159/4432/1/1696076722.pdf
Du, X., Zhang, H., & Han, Y. (2022). How does new infrastructure investment affect economic growth quality? Empirical Evidence from China. Sustainability, 14(6), 3511. https://doi.org/10.3390/su14063511
Epo, B. N., & Nochi Faha, D. R. (2020). Natural resources, institutional quality, and economic growth: An African tale. The European Journal of Development Research, 32(1), 99-128. https://doi.org/10.1057/S41287-019-00222-6
Erum, N., & Hussain, S. (2019). Corruption, natural resources and economic growth: Evidence from OIC countries. Resources Policy, 63, 101429. https://doi.org/10.1016/J.RESOURPOL.2019.101429
Faguet, J., & Poschl, C. (2015). Is Decentralization Good for Development?: Perspectives from Academics and Policy Makers. Oxford Univ; ersity Press.
Gujarati, D. N., & Porter, D. C. (2009). Basic Econometrics 5th ed. McGraw-Hill.
Gurdal, T., Aydin, M., & Inal, V. (2021). The relationship between tax revenue, government expenditure, and economic growth in G7 Countries: New evidence from time and frequency domain approaches. Economic Change and Restructuring, 54(2), 305–337. https://doi.org/10.1007/s10644-020-09280-x
Huang, F. L. (2022). Analyzing cross-sectionally clustered data using generalized estimating equations. Journal of Educational and Behavioral Statistics, 47(1), 101–125. https://doi.org/10.3102/10769986211017480
Huda, N., Simon, Z. Z., & Rini, N. (2022). Analisis pengalaman wisatawan di Anyer dan Carita selama pandemi Covid 19. Ekuitas (Jurnal Ekonomi dan Keuangan), 6(4), 542-561. https://doi.org/10.24034/J25485024.Y2022.V6.I4.5429
Insani, A., Rahayu, S., & Erwati, M. (2023). Determinan kinerja keuangan pemerintah daerah. Akurasi: Jurnal Studi Akuntansi dan Keuangan, 6(1), 109-125. https://doi.org/10.29303/AKURASI.V6I1.343
Junejo, I., Faiz, M., Qazi, N., & Tipu, A. A. K. (2021). Impact of inflation, imports and tax revenue on economic growth of Pakistan: An empirical study from 1990-2020. International Research Journal of Management and Social Sciences, 2(2), 87-95. https://doi.org/10.53575/IRJMSS.V2.2(21)9.87-95
Khan, A., Khan, N., & Shafiq, M. (2021). The economic impact of COVID-19 from a global perspective. Contemporary Economics, 15(1), 64-75. https://doi.org/10.5709/CE.1897-9254.436
Korkmaz, S., Bayir, M., & Güvenoğlu, H. (2022). The causal relationship between tax revenues and economic growth in OECD countries. Gaziantep University Journal of Social Sciences, 21(2), 599-610. https://doi.org/10.21547/jss.982678
Lumbantoruan, E. P., & Hidayat, P. 2015. Analisis pertumbuhan ekonomi dan Indeks Pembangunan Manusia (IPM) provinsi-provinsi di Indonesia (Metode kointegrasi). Ekonomi dan Keuangan, 2(2), 14-27. https://garuda.kemdikbud.go.id/documents/detail/1428366
Mankiw, G. (2016). Macroeconomics, 9th Ed. Worth Publishers.
Mursalina, M., Masbar, R., & Suriani, S. (2022). Impact of covid-19 pandemic on economic growth of the tourism sector in Indonesia. International Journal of Quantitative Research and Modeling, 3(1), 18-28. https://doi.org/10.46336/IJQRM.V3I1.261
Murtala, M., & Sapitri, I. (2023). The influence of manpower and human development index on economic growth in districts of Aceh Province. Journal of Malikussaleh Public Economics, 6(1), 42-49. https://doi.org/10.29103/JMPE.V6I1.12141
Nawawi, C. H., Sari, A. R., Hanif, A. V., & Sholihah, F. D. (2022). The effect of human development index, ease of doing business, corruption, and distribution of ZIS funds on Indonesia’s economic growth. Indonesian Economic Review, 2(2), 70-80. https://doi.org/10.53787/ICONEV.V2I2.11
Nguyen, H. T., & Darsono, S. N. A. C. (2022). The impacts of tax revenue and investment on the economic growth in Southeast Asian countries. Journal of Accounting and Investment, 23(1), 128-146. https://doi.org/10.18196/JAI.V23I1.13270
Nyasha, S., & Odhiambo, N. M. (2019). Government size and economic growth: A review of international literature. Sage Open, 9(3), 1-12. https://doi.org/10.1177/2158244019877200
Panji, I., & Utomo, D. C. (2023). Pengaruh opini audit dan temuan audit terhadap tingkat korupsi pemerintah daerah di Indonesia (Studi empiris pada kabupaten dan kota di Jawa Tengah tahun 2015-2020). Diponegoro Journal of Accounting, 12(2), 1-9. https:// ejournal3.undip.ac.id/index.php/accounting/article/view/38601
Pekár, S., & Brabec, M. (2018). Generalized estimating equations: A pragmatic and flexible approach to the marginal GLM modelling of correlated data in the behavioural sciences. Ethology, 124(2), 86–93. https://doi.org/10.1111/ETH.12713
Peprah, J. A., Ngalawa, H., & Derera, E. (2023). Capital flight, tax revenue and economic growth in Sub-Saharan Africa: the Role of good governance. International Journal of Economic Policy in Emerging Economies, 17(3), 444-464. https://doi.org/10.1504/IJEPEE.2023.131054
Putri, D. T., Azwardi, A., Taufiq Marwa, & Andaiyani, S. (2018). Does government spending drive regional economic growth? International Journal of Economics and Financial Issues, 8(5), 261-265. Retrieved from https://www.proquest.com/scholarly-journals/does-government-spending-drive-regional-economic/docview/2099337186/se-2
Ridha, M. R., & Parwanto, N. B. (2020). The effect of foreign direct investment, human development and macroeconomic condition on economic growth: Evidence from Indonesia. Journal of Indonesian Applied Economics, 8(2), 46-54. https://doi.org/10.21776/UB.JIAE.2020.008.02.5
Runtunuwu, P. C. H., & Karim, Z. A. (2023). Does government expenditure affect economic growth and people’s welfare?: Evidance from North Maluku. Jurnal Mantik, 7(2), 1125–1134. https://doi.org/ 10.35335/mantik.v7i2.3796
Sabilla, T. M., & Sumarsono, H. (2022). Pengaruh belanja pemerintah, pendapatan asli daerah, penanaman modal dalam negeri, indeks pembangunan manusia terhadap PDRB. Forum Ekonomi: Jurnal Ekonomi, Manajemen dan Akuntansi, 24(1), 54-64. https://doi.org/10.30872/jfor.v24i1.10382
Saragih, G. V. V. R., & Hasibuan, A. N. (2020). The audit board of The Republic of Indonesia’s opinion: Between regional financial performance and public welfare (The study on regencies and cities in Riau Province). Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara, 6(2), 195-211. http://www.jurnal.bpk.go.id/index.php/TAKEN/article/view/466/111
Sasongko, H. E., & Wibowo, P. (2022). Government spending and regional economic growth: The mediating effect of human development index. Jurnal Ekonomi Bisnis dan Kewirausahaan (JEBIK), 11(2), 230-257. https://doi.org/10.26418/JEBIK.V11I2.52229
Soava, G., Mehedintu, A., Sterpu, M., & Grecu, E. (2021). The impact of the COVID-19 pandemic on electricity consumption and economic growth in Romania. Energies, 14(9), 2394. https://doi.org/10.3390/EN14092394
Song, M., Ma, X., Shang, Y., & Zhao, X. (2020). Influences of land resource assets on economic growth and fluctuation in China. Resources Policy, 68, 101779. https://doi.org/10.1016/J.RESOURPOL.2020.101779
Srivastava, S., & Talwar, S. (2020). Decrypting the dependency relationship between the triad of foreign direct investment, economic growth and human development. The Journal of Developing Areas, 54(2). https://doi.org/10.1353/JDA.2020.0012
Sulaiman, N. F. C., Saputra, J., & Muhamad, S. (2021). Effects of human capital and innovation on economic growth in selected ASEAN countries: Evidence from panel regression approach. The Journal of Asian Finance, Economics and Business (JAFEB), 8(7), 43-54. https://doi.org/10.13106/jafeb.2021.vol8.no7.0043
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