AFEBI Management and Business Review
Vol 2, No 2 (2017)

Mediating Effect of Capital Expenditure on the Effect of Revenues, Allocation Fund, and Tax/Nontax Sharing on Economic Growth (Empirical Study of Regencies in Bengkulu Province Period of 2009-2015)

Elsivera Elsivera (University of Bengkulu)
Willy Abdillah (University of Bengkulu)



Article Info

Publish Date
09 Dec 2017

Abstract

This research examines the mediating effect of capital expenditure on the relationship between regional revenues (PAD), general allocation fund (DAU), specific allocation fund (DAK), and tax sharing fund/non tax sharing (DBH) on the economic growth. Secondary data were collected from 10 regencies in Bengkulu Province for the period of 2009 to 2015. This research used panel data analysis. The results showed that capital expenditure did not mediate the relationship between regional generated revenues, general allocation fund, specific allocation fund, and tax sharing fund/non tax sharing to economic growth. Meanwhile, general allocation fund have positif effect on economic growth. Regional generated revenues and specific allocation fund have negative effect on economic growth, regional revenues and specific allocation fund also have positive effect on capital expenditure. Implication for stakeholders and further research are discussed. Keywords: Capital Expenditure, Economic Growth, General Allocation Fund, Regional Generated Revenues, , Specific Allocation Fund, Tax Sharing Fund /Non Tax Sharing

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Journal Info

Abbrev

ambr

Publisher

Subject

Economics, Econometrics & Finance

Description

AFEBI Management And Business Review (AMBR) is an academic journal which is published twice a year (June and December) by The Association of The Faculty of Economics and Business Indonesia. AMBR is aimed as an outlet for theoretical and empirical research in the field of management and business and ...