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All Journal Jurnal Akuntansi Indonesia Jurnal Akuntansi & Auditing Indonesia Wahana Riset Akuntansi Jurnal Keuangan dan Perbankan Indonesian Journal of Sustainability Accounting and Management Jurnal Ekonomi dan Bisnis Jurnal Akuntansi dan Bisnis JPPI (Jurnal Penelitian Pendidikan Indonesia) International Journal of Economics, Business and Accounting Research (IJEBAR) Budimas : Jurnal Pengabdian Masyarakat IIJSE
Edy Suprianto
Universitas Islam Sultan Agung, Semarang, Indonesia
Religion Arts Humanities Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences Other

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Journal : International Journal of Economics, Business and Accounting Research (IJEBAR)

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THE MODERATION EFFECT OF COVID-19 ON REGIONAL INCOME OF THE PROVINCIAL GOVERNMENT IN INDONESIA Edy Suprianto
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 6, No 1 (2022): IJEBAR
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v6i1.4005

Abstract

This study aims to examine the effect of Regional Income (PAD) on Capital Expenditures with Covid-19 as moderating variable. The population of this study was 136 provincial governments in Indonesia in 2019-2020. Also, this study used purposive sampling method and documentation as the data collection technique. The analysis technique used the Moderated Regression Analysis method. Based on the results of statistical tests, PAD had a significant positive effect on Capital Expenditures, but the Covid-19 had an insignificant negative effect on PAD and Capital Expenditures. Keywords: Regional Income, Capital Expenditures, Covid-19
Co-Authors Ahmad salim Dedi Rusdi Dedi Rusdi Dedi Rusdi, SE,MSi,Akt Doddy Setiawan Doddy Setiawan Dyah Sawitri Hendry Setiawan Henny Murtini Kiryanto - Lifza Priyangga Putra Mifkhatun Nikmahi Rahmawati Rahmawati Ramadhani Rizal Rinardi Rida Hermina Septian Harryoga Suwarno Suwarno Ummul Aqida Zaenal Alim Adiwijaya