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THE INFLUENCE OF CAPITAL EXPENDITURE, ECONOMIC GROWTH, AND FISCAL STRESS ON LOCAL GOVERNMENT FINANCIAL PERFORMANCE

Jurnal Cakrawala Akuntansi · Vol. 17 No. 1 (2025) · hlm. 23–38

DOI
10.22437/jca.v17i1.46767
ISSN
3123-1918, 1979-4851
Terbit
2025-02-01
Penerbit
Faculty of Economics and Business Universitas Jambi
Bahasa
en
Lisensi
creativecommons.org/licenses/by/4.0

Abstrak

This study investigates the influence of capital expenditure, economic growth, and fiscal stress on the financial performance of Regency/City Governments in Jambi Province from 2017 to 2023. The background of this research lies in the disparity of financial performance across regions and the growing fiscal pressures faced during and after the COVID-19 pandemic. Using a quantitative approach, the study employed secondary data from the Audit Reports of the Supreme Audit Agency and analyzed them using multiple regression. The findings reveal that capital expenditure and fiscal stress have a positive and significant impact on regional financial performance, whereas economic growth has no substantial influence. These results suggest that local governments’ financial outcomes are more sensitive to internal fiscal management than to macroeconomic changes. The study implies that increasing capital investment and effectively managing fiscal stress can enhance financial performance, and offers recommendations for policy and future research to support sustainable regional financial governance

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  • Hasanuddin University
  • Universitas Halu Oleo
  • State University of Makassar
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  • Organisasi berbeda
  • Organisasi sama
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Tampilkan sebagai tabel
Rekan penulisOrganisasiArtikel bersama
Sri RahayuHasanuddin University9
RAHAYU RAHAYUUniversitas Halu Oleo8
Misni ErwatiAfiliasi tidak diketahui5
Lutfi LutfiState University of Makassar2
Wiralestari WiralestariAfiliasi tidak diketahui2
Muhammad RidwanHasanuddin University2
Salman JumailiAfiliasi tidak diketahui2
Rico WijayaAfiliasi tidak diketahui2
Wiwik TiswiyantiAfiliasi tidak diketahui2
Rita FriyaniAfiliasi tidak diketahui2
Bagus KisworoAfiliasi tidak diketahui1
Selvia Lisa AsniAfiliasi tidak diketahui1
Sumarni SumarniHasanuddin University1
Haryadi HaryadiAfiliasi tidak diketahui1
Wirmie Eka PutraAfiliasi tidak diketahui1
Yuliana YulianaAfiliasi tidak diketahui1
Wiwiek TiswiyantiAfiliasi tidak diketahui1
Dewi fitrianiAfiliasi tidak diketahui1
Widya Sari WendryAfiliasi tidak diketahui1
Ferdiaz SaudagarAfiliasi tidak diketahui1
Enggar D. P. ArumAfiliasi tidak diketahui1
Istiqomah MalindaAfiliasi tidak diketahui1
Hamzah HamzahAfiliasi tidak diketahui1
Rainiyati RainiyatiAfiliasi tidak diketahui1
Muhammad Hafidz Ibnu KhaldunAfiliasi tidak diketahui1
Shofia AminAfiliasi tidak diketahui1
Sigit IndrawijayaAfiliasi tidak diketahui1
Feny TialonawarmiAfiliasi tidak diketahui1
Try SyeftianiAfiliasi tidak diketahui1
Zazatia ZazatiaAfiliasi tidak diketahui1
Angga PratamaAfiliasi tidak diketahui1
Rifal Dwi PutraAfiliasi tidak diketahui1
Ghaly Naufal Hady OctamaAfiliasi tidak diketahui1
Atifa ZulfaAfiliasi tidak diketahui1
Riri Cofantry AnaguswaAfiliasi tidak diketahui1
Dica Lady SilveraAfiliasi tidak diketahui1
Daniel Siswanto LubisAfiliasi tidak diketahui1

Afiliasi berasal dari OpenAlex; metadata OAI-PMH jurnal tidak memuatnya. Penulis tanpa ID OpenAlex dicocokkan berdasarkan nama, sehingga dua orang bisa tergabung atau satu orang bisa terpisah.

Sumber metadata: OAI-PMH (metadata jurnal) https://online-journal.unja.ac.id/index.php/jca/oai, pertama di-harvest 6 Nov 2026, terakhir terlihat 8 Nov 2026.
Metadata asli (oai_dc) 
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	<dc:title xml:lang="en">THE INFLUENCE OF CAPITAL EXPENDITURE, ECONOMIC GROWTH, AND FISCAL STRESS ON LOCAL GOVERNMENT FINANCIAL PERFORMANCE</dc:title>
	<dc:creator xml:lang="en">Susanti, Susi</dc:creator>
	<dc:creator xml:lang="en">Sam, Iskandar</dc:creator>
	<dc:creator xml:lang="en">Yudi, Yudi</dc:creator>
	<dc:subject xml:lang="en">Capital Expenditure</dc:subject>
	<dc:subject xml:lang="en">Economic Growth</dc:subject>
	<dc:subject xml:lang="en">Fiscal Stress</dc:subject>
	<dc:subject xml:lang="en">Financial Performance</dc:subject>
	<dc:description xml:lang="en">This study investigates the influence of capital expenditure, economic growth, and fiscal stress on the financial performance of Regency/City Governments in Jambi Province from 2017 to 2023. The background of this research lies in the disparity of financial performance across regions and the growing fiscal pressures faced during and after the COVID-19 pandemic. Using a quantitative approach, the study employed secondary data from the Audit Reports of the Supreme Audit Agency and analyzed them using multiple regression. The findings reveal that capital expenditure and fiscal stress have a positive and significant impact on regional financial performance, whereas economic growth has no substantial influence. These results suggest that local governments’ financial outcomes are more sensitive to internal fiscal management than to macroeconomic changes. The study implies that increasing capital investment and effectively managing fiscal stress can enhance financial performance, and offers recommendations for policy and future research to support sustainable regional financial governance</dc:description>
	<dc:publisher xml:lang="en">Faculty of Economics and Business Universitas Jambi</dc:publisher>
	<dc:date>2025-02-01</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://online-journal.unja.ac.id/jca/article/view/46767</dc:identifier>
	<dc:identifier>10.22437/jca.v17i1.46767</dc:identifier>
	<dc:source xml:lang="en">Jurnal Cakrawala Akuntansi; Vol. 17 No. 1 (2025): Jurnal Cakrawala Akuntansi ; 23-38</dc:source>
	<dc:source>3123-1918</dc:source>
	<dc:source>1979-4851</dc:source>
	<dc:language>en</dc:language>
	<dc:relation>https://online-journal.unja.ac.id/jca/article/view/46767/25477</dc:relation>
	<dc:rights xml:lang="en">Copyright (c) 2025 Susi Susanti, Iskandar Sam, Yudi</dc:rights>
	<dc:rights xml:lang="en">https://creativecommons.org/licenses/by/4.0</dc:rights>
</oai_dc:dc>