The Influence of Regional Original Income and Capital Expenditure on Regional Government Financial Performance with Economic Growth as a Moderating Variable in Lampung Province

Lathifah Muchlisin; Meita Sekar Sari; Yulistina Yulistina

doi:10.63922/ijebir.v5i06.6752

Lathifah Muchlisin Program Studi S-1 Akuntansi Fakultas Bisnis Universitas Mitra Indonesia Bandar Lampung
Meita Sekar Sari Program Studi S-1 Akuntansi Fakultas Bisnis Universitas Mitra Indonesia Bandar Lampung
Yulistina Yulistina Program Studi S-1 Akuntansi Fakultas Bisnis Universitas Mitra Indonesia Bandar Lampung

DOI: https://doi.org/10.63922/ijebir.v5i06.6752

Keywords: Capital Expenditure, Financial Performance, Regional Government, Local Original Income, Economic Growth

Abstract

Regional financial management is crucial for strengthening the financial independence of local governments, while regional original revenue and capital expenditure in Lampung Province continue to fluctuate. This study aims to analyze the influence of regional original revenue and capital expenditure on local government financial performance and examine the role of economic growth as a moderating variable. The study used a quantitative approach with secondary data from 15 districts/cities in Lampung Province during 2021–2025, resulting in 75 observations using a saturated sampling technique. Data were collected using documentation and analyzed using panel data regression and Moderated Regression Analysis using EViews 13. Regional original revenue was measured by the effectiveness ratio, capital expenditure by the capital expenditure ratio, financial performance by the regional financial independence ratio, and economic growth by the economic growth rate. The results showed that regional original revenue had a positive and significant effect, while capital expenditure had a negative and significant effect on financial performance. Simultaneously, both had a significant effect. Economic growth moderated the effect of regional original revenue, but not the effect of capital expenditure. In conclusion, strengthening the effectiveness of regional original revenue is a crucial aspect in enhancing regional financial independence.

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